The extent of libyan Companies Commitment to accounting disclosure of social responsibility Items - Afield study on Al-Ahliya cement company

Abstract

This study examines the extent of Libyan Commercial banks' compliance with the relevant financial reporting standard for Islamic windows and its impact on enhancing transparency and financial disclosure quality. The descriptive analytical approach was employed, and data wer collected through a questionnaire distributed to bank employees. Statistical analysis was conducted using SPSS. The findings indicate varying levels of compliance among banks and show that greater adherence to the standard significantly improves transparency and disclosure quality. The study recommends strengthening regulatory over sight and increasing to ensure more effective implementation.