INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34 |
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| Affiliation: | 1. Laboratoire Transformations Intégrées de la Matière Renouvelable (UTC/ESCOM, EA 4297 TIMR), Centre de Recherche de Royallieu, Université de Technologie de Compiègne, CS 60319, 60203 Compiègne Cedex, France;2. Nutrition and Food Science Area, Preventive Medicine and Public Health, Food Sciences, Toxicology and Forensic Medicine Department, Faculty of Pharmacy, Universitat de València, Avda. Vicent Andrés Estellés, s/n, 46100, Burjassot, València, Spain;1. Department of Food Science and Technology, Faculty of Food Science and Fisheries, West Pomeranian University of Technology in Szczecin, Poland;2. Department of Physiology, Cytobiology, and Proteomics, Faculty of Biotechnology and Animal Husbandry, West Pomeranian University of Technology in Szczecin, Poland;1. Dipartimento di Italianistica, Romanistica, Antichistica, Arte e Spettacolo, Università di Genova, Via Balbi 6, I-16126 Genova, Italy;2. Istituto di Studi Italiani (ISI), Università della Svizzera italiana (USI), Via Lambertenghi 10A, CH-6904 Lugano, Switzerland;1. Economics and Finance, School of Business, University of Western Sydney, Australia;2. Chinese Academy of Social Science, China |
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| Abstract: | This study examines the preparation of interim accounts and adoption of International Accounting Standard 34 (IAS 34) by companies in Bahrain. Data was gathered through questionnaires returned from 31 companies listed on the Bahrain Stock Exchange (BSE). It was found that although 87.6% of the sample did prepare interim reports, only 65.5% have adopted IAS 34. Four hypotheses were tested to determine the factors influencing the early adoption of IAS 34. A discriminant analysis model was employed and three variables namely, size, profitability and leverage were found significant as the most discriminating variables between the early adopters and non-adopters. The predictive power of the model was found to be more than 80%. Companies prepare interim reports for a variety of purposes including management control and listing requirements. |
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