Financial Disclosure in the annual reports of Libyan Banks from Users' perspectives
| المصدر: | مجلة التربوي |
|---|---|
| الناشر: | جامعة المرقب - كلية التربية بالخمس |
| المؤلف الرئيسي: | Kribat, Musa (Author) |
| المجلد/العدد: | ع4 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2014
|
| الشهر: | يناير |
| الصفحات: | 424 - 453 |
| ISSN: |
2011-421X |
| رقم MD: | 762523 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EduSearch |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
24
| المستخلص: |
The results of the study reveal that all user groups satisfied with the quality and quantity of current financial disclosure in Libyan banks' annual reports, both in absolute terms and relative to other sectors. Although concern appears to exist about the current degree of compliance with mandatory requirements, the development of the LSM and recent economic reforms were both seen as likely to have a positive impact on this and other aspects of financial disclosure practices amongst Libyan banks. Finally, user groups particularly strong support to the notion that "Libyan banks' external auditors should be independent of management influence". This result might cast some doubt on external auditor s independence in Libya, particularly because the external auditors strongly supported this statement as did the general managers. |
|---|---|
| ISSN: |
2011-421X |
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Perceptions of the Users of Financial Information about the Content and Usefulness of Libyan Banks’ Annual Reports
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