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), pp. 846–865. doi: 10.61952/jlabw.v1i4.366.