Ezaldeen Mohammed Amhimmid and Faraj Boudia Ail 2025. The characteristics of accounting information and its impact on the quality of financial reports in Libyan commercial banks: A field study on commercial banks operating in the city of Tarhuna. Journal of Libyan Academy Bani Walid. 1, 4 (Dec. 2025), 846–865. DOI:https://doi.org/10.61952/jlabw.v1i4.366.