Kribat, Musa; Burton, Bruce; Crawford, Louise - In: Journal of Accounting in Emerging Economies 3 (2013) 2, pp. 88-114
Purpose – The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent (or determinants) of transparency...