Bayoud, Nagib Salem; Kavanagh, Marie - In: Global Journal of Business Research 6 (2012) 5, pp. 73-83
disclosure (CSRD). Libya, as a developing country, was chosen by the researchers as it has undergone many changes over a short … collect data relating to CSRD in Libyan companies. Perceptions of financial managers interviewed as part of the study reveal … that CSRD is important for company performance. The paper reveals that CSRD in the annual reports is very important in …