Article: Intellectual capital importance, measurement and reporting: evidence from Bahrain.

ABSTRACT

Measuring organizational performance and success is a continuous challenge for both managers and researchers. Intellectual capital is branded as an organization's most valuable resource and the crucial issue to its success or failure, also it's recognized as the most important sources of organizations' competitive advantage. Measuring intellectual capital is a growing area of interest. The purpose of this study is to emphasis the importance of the intellectual capital assets and their advantages in reflecting the accurate financial position and the accurate values of Bahraini firms. This study also aims to measure the market-to-book ratios of Bahraini ...

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