تطبيق قواعد الحوكمة وعلاقتها بالإفصاح المحاسبي "دراسة ميدانية على المصارف التجارية الليبية العامة بالمنطقة الشرقية "
Keywords:
Governance Rules, Accounting Disclosure, Public Commercial Banks, Eastern Region, LibyaAbstract
This study aims to examine the relationship between the application of governance rules and accounting disclosure in public commercial banks in the eastern region of Libya. To achieve this objective, the descriptive-analytical approach was adopted, and a questionnaire was designed as a data collection tool. The study found a strong, statistically significant positive correlation between governance rules and accounting disclosure in the banks under study. The study recommends focusing on the development of governance rules and ensuring adequate attention to their impact on accounting disclosure. Additionally, it highlights the importance of enhancing an efficient and effective governance framework and improving the appropriate environment for its implementation. Furthermore, the study suggests conducting further research on other aspects of banking governance rules to achieve a more comprehensive understanding of their application within the Libyan context.
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