الرقابة على مدى التزام شركات الإسمنت الليبية بالإفصاح البيئي و أثرها في جودة القوائم المالية : دراسة حالة

الملخص EN

The main objective of this study is to identify the impact of governmental and non-governmental monitoring of the extent of Libyan cement companies' commitment to environmental disclosure on the quality of financial statements.

the aim of study was to identify on the influence of awareness of Libyan cement companies of the importance of environmental disclosure on financial statements quality, the aim of study was to identify on the influence of environmental accounting disclosure on financial statements quality.

for implementing the study goal, the study used the descriptive analytical approach through a questionnaire survey conducted and distributed on a random sample of (90) financial employees and internal auditors that working in all cement companies, and at the end (83) questionnaires were returned a valid form for analysis, at rate of (90.22%), the research has reached a number of findings : there is a significant effect of statistical significance for the control of government agencies, organizations and local bodies of the extent of Libyan cement companies' commitment to environmental disclosure on the quality of the financial statements.

based on the results of the study.