The impact of non-financial disclosures on integrated business reports on financial performance "An Exploratory Study on the Libyan Banking Sector"

Abstract

The study aimed to know the effect of non-financial disclosures of integrated business reports on the financial performance of Libyan commercial banks, and the study followed the descriptive approach based on the content analysis method for a sample of 6 commercial banks, during the period (2012-2015), and the results showed descriptive statistics The level of non-financial disclosures for integrated business reports is relatively low, while the results of the deduction statistics revealed that there is no effect of non-financial disclosures of integrated business reports on financial performance, and thus the results provided important evidence for commercial banks, and the study recommends activating the non-financial disclosure of integrated business reports, and raising awareness Its importance in the Libyan commercial banks.

Key words: non-financial disclosures, integrated business reports, financial performance, Libyan money market.