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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important ...
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GEO Year Book 2006: An Overview of Our Changing Environment

GEO Year Book 2006: An Overview of Our Changing Environment

Date: 2006
Creator: United Nations Environment Programme
Description: This publication describes major global environmental issues and policy decisions during 2006.
Contributing Partner: UNT Libraries
The State of Democracy in the Arab World

The State of Democracy in the Arab World

Date: December 1995
Creator: Al-Olimat, Muhamad S. (Muhamad Salim)
Description: This comparative study assesses the state of democracy and examines the process of democratization in the Arab World between the years 1980-1993. It addresses shortcomings in the mainstream democracy literature that excluded the Arab World from the global democratic revolution on political cultural grounds. To fulfil the objectives of this study, I employ both the qualitative and quantitative research approaches to test a number of hypothesized relationships. I hypothesize that transition to democracy is negatively associated with economic development, militarism, U.S. foreign policy, the political economy of oil, and dependency. I contend that emerging civil society institutions so far have had no significant effect on democratization in the Arab World. Finally, I hypothesize that the level of democracy in the Arab World is influenced greatly by the issue of civil rights. In order to investigate the hypothesized relationships, the following data sets have been used: Gastil's Freedom House Data set, "Repression and Freedom in the 1980s" data set, and Vanhanen's 1990 data set. The findings of this study support the aforementioned hypothesized relationships. I find that Arab countries, in general have made modest progress toward democracy, making the Arab World part of the global revolution.
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