This study uses survey data from 47 industrial companies located in the Kingdom of Bahrain in order to examine to the extent to which the companies combine the use of financial, non-financial and subjective measures in evaluating their performance. The survey reports that, although ROI is the...

Using a questionnaire method on a small sample size of insurance companies that claim to have been applying IFRS-4 in Bahrain, this study examines to what extent these companies have been applying the provisions of the standard. The study covers the views of the insurance companies on the...

Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit firms. The study...