“Evaluating the Impact of Integrated Business Reports on Improving the Quality of Accounting Disclosure in the Traditional Financial Reports of Libyan Banks to Reduce Accounting Earing Management - a Test and Practical Study”. Economic studies journal 4, no. 1 (January 1, 2021): 234–194. Accessed December 8, 2025. https://elc2.su.edu.ly/index.php/esj/article/view/2197.