“Digital Transformation and Its Impact on the Qualitative Characteristics of Accounting Information in Financial Statements ‘A Field Study on Libyan Commercial Banks Operating in the City of Sirt’”. Albayan Scientific Journal , no. 17 (May 2, 2024): 48–63. Accessed December 7, 2025. https://elc2.su.edu.ly/index.php/bayan/article/view/2740.