The relationship between the level of intellectual capital disclosure. And the performance of Bahraini listed firms

      Аннотация: As the intellectual capital is considered to be important tool , this study examines the relationship between the level of intellectual capital disclosure and the performance of Bahrain bourse listed firms. this study will provide evidence for regulators to oversee the general value of the current intellectual capital that companies listed on the Bahrain bourse possess. also, all stakeholders will benefit by recognizing the companies that define and disclose their intellectual capital who are listed on the Bahrain bourse. in addition, companies that focus on their intellectual capital attract the talented workers.

Ключевые слова: intellectual capital, ROA, ROE, performance