تقييم أثر تقارير الأعمال المتكاملة في تحسين جودة الإفصاح المحاسبي بالتقارير المالية التقليدية للمصارف الليبية للحد من إدارة الأرباح المحاسبية: دراسة إختيارية وتطبيقية

الملخص EN

The Previous studies and the survey indicated that there is a deficiency in the financial reports information which provided by the accounting system as an information system which aimed to produce and communicate financial information in financial reports form to stakeholders, without non-financial information (environmental, social, governance, human resources ...

etc.) which influence Directly in decision-making; Accordingly, the aim of the study is to assess the impact of integrated business reports in improving the quality of accounting disclosure in the traditional financial reports of Libyan banks, by merging the financial and non-financial information of Libyan banks into one integrated annual or periodic report presented to stakeholders.

The study amied to answer The question that represents the problem of the study: What is the impact of integrated business reports on improving the quality of accounting information in the traditional financial reports of Libyan banks? The study concluded that there is a statistically significant relationship between integrated business reports and improving the quality of accounting disclosure with the traditional financial reports of Libyan banks to reduce the accounting earing management.