...Mahmoud Elmogla; Christopher J. Cowton; Yvonne Downs Purpose – This purpose of this paper is to add strength and depth to the few other studies that take Libya as a point of departure to understanding the dynamic between disclosure practices and the context in which they are performed. Not enough...

...John D. Pratten; Adel Abdulhamid Mashat Purpose The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own distinct characteristics resulting from influences of the Islamic...