The impact of governance on accounting disclosure and thequality of financial reports at the Libyan Foreign Bank

Abstract

The study aimed to examine governance and its impact on
accounting disclosure and the quality of financial reports at the
Libyan Foreign Bank. To achieve this, the descriptive analytical
approach was used to obtain data and information related to the
theoretical framework. The study population consisted of
members of the Board of Directors, executive managers, as well
as employees in the financial department and other related
departments and divisions within the bank. A questionnaire was
used as a tool to collect primary data related to the study topic. The
data was processed and analyzed using a statistical program. The
study concluded that the bank adheres to governance controls and
regulations, which leads to an improvement in the degree of
accounting disclosure and the quality of financial reports