Integrated Reporting and Financial Performance: Empirical Evidences from Bahraini Listed Insurance Companies

Huda Tariq Abdulrahman Albetairi, Gagan Kukreja and Allam Hamdan

Accounting and Finance Research, 2018, vol. 7, issue 3, 102

Abstract: In Middle Eastern countries, Integrated Reporting concept is gaining momentum and companies are adopting it in non-standardize way however, it is not mandatory by law. The current study is aimed at exploring among five listed insurance companies in Bahrain and its effects on their financial performance (Return on Assets assumed). Content, descriptive and linear regression analyses were employed to analyze the collected data over a period of four years from 2012 to 2015. The research findings suggested that there is a wide variation of companies’ compliance with , and the use of non-uniform disclosure formats. The content elements whose level of disclosures appeared to improve include the external environment and organizational overview, governance, and outlook, while there is a decreasing level of disclosures that are witnessed for risk and opportunities. The business model, strategy and resource allocation have a positive and significant relationship with Return on Assets (ROA), while risk and opportunities and performance elements negatively, but significantly related to ROA. This research will help the policy makers, regulators, investors, companies, researchers and analysts to understand the importance of . Further, it provides the broad understanding and application of to the researchers, academicians and students communities.Â

Date: 2018
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