Usage of Global Network by Libyan Insurance Companies for Voluntary Disclosure "An Exploratory Study on the Libyan Insurance Companies"

Abstract

The aim of this research is to investigate the extent to which the Libyan Insurance companies use the internet for disclosing voluntary information. To achieving the objective of the study, an index for measuring the voluntary disclosure was used and the websites of the companies were inspected, also the descriptive statistics was applied. The findings of the study indicated that there were very poor voluntary disclosures through the websites of The Libyan insurance companies, which could reflect that the insurance companies pay very little attention to the internet as a mean for disclosing voluntary information. Additionally, some recommendations were suggested in this regard. 

Key words: Global Network, Libyan Insurance Companies, Voluntary Disclosure.