Electronic Financial Disclosure level on the Commercial Bank Sector of Bahrain Bourse

Authors

DOI:

https://doi.org/10.56830/GGAQ2504

Keywords:

Electronic Financial Disclosure, Commercial Bank

Abstract

This study assesses electronic financial disclosure (EFD) in the banking sector for all commercial banks listed on the Bahrain bourse. A checklist was created to evaluate the level of electronic financial disclosure in Bahraini commercial banks. The sample included eight
commercial banks listed on the financial sector of the Bahrain bourse between 2016 and 2021.
The total amount of electronic financial disclosure varies from bank to bank, according to the statistical analysis. According to this survey, 76 percent of financial information is disclosed electronically by Bahrain Bourse-listed commercial banks. This study should be extremely relevant to bank managements in order to improve their electronic financial disclosure level
by considering strategic policies, to provide good opportunities for banks in the Kingdom of Bahrain to improve their competitiveness, and to serve as a guide for academics in Bahrain's banking sector.

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Published

2026-02-09

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