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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

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 factors in gaining acceptance for Western accounting practices. The adoption of Western financial reporting practices may be dysfunctional to a developing nation like Bahrain if these practices do not provide relevant information about corporate performance. Therefore, Bahrain, as well as other developing countries, needs to proceed cautiously before adopting Western corporate reporting practices.
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Partner: UNT Libraries

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States.
Date: July 31, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: October 3, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Public unrest has diminished, but occasional large demonstrations, opposition boycotts of elections, and continued arrests of dissidents counter government assertions that Bahrain has "returned to normal."
Date: October 26, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. The Bahrain government's use of repression against the unrest has presented a policy dilemma for the Obama Administration because Bahrain is a longtime ally that is pivotal to maintaining Persian Gulf security.
Date: December 30, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 20, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 20, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 12, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Outward signs of the uprising against Bahrain's Al Khalifa ruling family that began on February 14, 2011 have diminished, but continued smaller demonstrations, opposition boycotts of elections, and incarceration of dissident leaders counter government assertions that Bahrain has "returned to normal."
Date: June 14, 2016
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. Outward signs of the uprising against Bahrain's Al Khalifa ruling family that began on February 14, 2011, have diminished, but continued smaller demonstrations, opposition boycotts of elections, and incarceration of dissident leaders counter government assertions that Bahrain has "returned to normal."
Date: March 18, 2016
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of reform and foreign policy in Bahrain. An uprising against Bahrain's Al Khalifa royal family that began on February 14, 2011, has not achieved the goals of Shiite oppositionists to establish a constitutional monarchy. Public unrest has diminished since 2012, but occasional large demonstrations, opposition boycotts of elections, and continued arrests of dissidents counter government assertions that Bahrain has "returned to normal."
Date: August 19, 2015
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: After instability during the late 1990s, Bahrain undertook substantial political reforms, but the Shiite majority continues to simmer over the Sunni-led government's perceived manipulation of laws and regulations to maintain its grip on power. Bahrain's stability has long been a key U.S. interest; it has hosted U.S. naval headquarters for the Gulf for nearly 60 years. In September 2004, the United States and Bahrain signed a free trade agreement (FTA).
Date: October 17, 2008
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: November 6, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: March 24, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: April 1, 2013
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: unknown
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: February 14, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. It focuses particularly on Bahrain's relationship with Iran and with the United States.
Date: June 11, 2014
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States and with regional issues.
Date: March 2, 2011
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States and with regional issues.
Date: October 6, 2011
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States and with regional issues.
Date: February 21, 2012
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with the United States and with regional issues.
Date: November 29, 2011
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and Bahrain's relationship with the United States.
Date: May 17, 2011
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Bahrain: Reform, Security, and U.S. Policy

Description: This report discusses the current state of Bahrain, which has undergone substantial political reforms since the late 1990s, but which still suffers from tension between the Shiite majority and the Sunni-led government. This report focuses particularly on Bahrain's relationship with Iran and Bahrain's relationship with the United States.
Date: December 29, 2011
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department