عبدالحفيظ عبد الدائم الشريف .ط. , عبدالسلام عبدالهادي زيد ع. , محمد رمضان قرقوم .ع. and محمود محمد المغربي .ف. 2026. Environmental Factors Affecting the Application of The Expanded Business Reporting Language (XBRL) in Commercial Banks Operating in The City of Benghazi - A Field Study. Dirasat in Economics and Business . 43, 2 (Jan. 2026), 139–174. DOI:https://doi.org/10.37376/deb.v43i2.7460.