Title: The relationship between intellectual capital and earnings quality: evidence from listed firms in Bahrain Bourse

Authors: Adel Mohammed Sarea; Shaima Hasan Alansari

Addresses: College of Business and Finance, Ahlia University, P.O. Box 10878, Manama, Kingdom of Bahrain ' School of Business, Bahrain Polytechnic, P.O. Box 33349, Isa Town, Kingdom of Bahrain

Abstract: This paper examines the relationship between the intellectual capital and earnings quality for the listed firms in Bahrain Bourse. This paper is applying the modified Jones model (Jones, 1991) in order to examine the relationship between the intellectual capital and earnings quality. The outcomes of this paper conclude to have high level of intellectual capital and earnings quality as well as a positive relationship between them in all listed firms at Bahrain Bourse. The findings show significant support for the current debate regarding the relationship between the intellectual capital and earnings quality in the Bahraini market. This research is expected to serve as a guide for the regulatory bodies such as Bahrain Bourse, financial institutions management as well as academic researchers in Bahrain.

Keywords: intellectual capital; earnings quality; Bahrain.

DOI: 10.1504/IJLIC.2016.079350

International Journal of Learning and Intellectual Capital, 2016 Vol.13 No.4, pp.302 - 315

Received: 22 Jul 2015
Accepted: 11 Dec 2015
Published online: 27 Sep 2016 *

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