تقييم أثر تقارير الاعمال المتكاملة في تحسين جودة الإفصاح المحاسبي بالتقارير المالية التقليدية للمصارف الليبية للحد من إدارة الأرباح المحاسبية – دراسة اختبارية وتطبيقية

مراجع الدراسة:

أولاً: المراجع باللغة العربية:

- الأرضي، محمد وداد (2010) تقييم وتطوير تقرير الاستدامة المعد في ضوء مبادي المبادرة العالمية للتقارير (GRI) كمدخل لتوفير حاجات سوق المال المصري من المعلومات الغير مالية، مجلة المحاسبة المصرية، العدد الثاني، السنة الأولى، كلية التجارة، جامعة القاهرة.

- بدر، عصام علي فرج،( (2013 نموذج مقترح للافصاح المحاسبي عن التنمية المستدامة لمنشأت الأعمال المصرية- دراسة ميدانية، المجلة العلمية للبحوث والدراسات التجارية، المجلد 27 ، العدد الرابع، الجزء الثاني 73- 160.

- ريشو، بديع الدين، 2013) ) جودة التقارير المالية )العوامل المؤثرة و وسائل القياس( دراسة ميدانية في بيئة الأعمال المصرية، المجلة العلمية التجارة والتمويل، كلية التجارة جامعة طنطا، المجلد الأول، العدد الأول،. 195

- صالح، رضا إبراهيم، (2009) ، دور الإفصاح المحاسبي عن الأداء البيئي في ترشيد القرارات وتحسين جودة التقارير المالية، مجلة البحوث التجارية، كلية التجارة جامعة الزقازيق، مج 31 , ع 1,2، ص 51-100.

- Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227-245.

- ACCA (2011) ACCA Thinks, news release, November. Available at

http://www.accanet.org/pubs/reputation/policy/statements/pol-thinks-004.pdf.

- Adams, S., & Simnett, R. (2011). Integrated Reporting: An Opportunity for Australia's Not for Profit Sector. Australian Accounting Review, 21(3), 292-301.

- Alqallaf, H., & Malaren, B. (2018). Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks. Journal of Accounting and Applied Business Research, 1(1), 1-21.

- Ballou, B., Casey, R., Grimier, J. and Heitger, D. (2012), “Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research”, Accounting Horizons, Vol. 26 No.2, 265-288.

- Baboukardos, D., & Rommel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437-452.

- Burke, J. J., & Clark, C. E. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273-283.

- Ball R, Shiva Kumar L.(2005), Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics,39(1): 83–128.

Economic Studies Journal (ESJ), Faculty of Economics, Sirte University (Vol.4 , No.1)

- Burgstahler D, Hail L, Leuz C.(2006),The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review 81(5): 983–1016.

- Chen F, Hope OK, Li Q, Wang X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review 86(4): 1255–1288.

- Choi TH, Pae J,(2011), Business ethics and financial reporting quality: Evidence from Korea. Journal of Business Ethics 103(3): 403–427.

- Choi TH, Pae J. (2011), Business ethics and financial reporting quality: Evidence from Korea, Journal of Business Ethics 103(3): 403–427.

- Cho, S. Y., Lee, C., Pfeiffer, R. J., (2013). Corporate social responsibility performance and information asymmetry. J. Account. Public Policy. 32(1), 71-83.

- Cortesi, A., & Venay, L. (2019). Disclosure quality under Integrated Reporting: A value relevance approach. Journal of Cleaner Production 220 , 745-755.

- Cheng, B., & Saltzman, D. (2010). The Landscape of Integrated Reporting Reflections and Next Steps,, Harvard Business School, Cambridge, M.A,81-85.

- Cheng, M., Green, W., Conradie, P., Konishi, N., Romi, A., (2014). The international integrated reporting framework: Key issues and future research opportunities. J. Int. Financ. Manag. Account. 25(1), 90-119.

- Crump, R. (2014), “Integrated reporting needs clarity, says 100 Group chair”, available at: http://www.financialdirector.co.uk/financial

- Di Cagno N. (2011). Il bilancio di esercizio. (Normativa civilistica e principi contabili nazionali). Cacucci Editore: Bari.

- de Villiers, C., Rinaldi, L., Unerman, J., 2014. Integrated Reporting: Insights, gaps and an agenda for future research. Account. Audit. Account. J. 27(7), 1042-1067.

- Doni, F., Larsen, M., Bianchi Martini, S., & Corvino, A. (2019). Exploring integrated reporting in the banking industry: the multiple capitals approach. Journal of Intellectual Capital, 20(1), 165-188.

- Druckman, P. and Fries, J. (2010), “Integrated Reporting: The Future of Corporate Reporting?”, in Eccles, R.G., Cheng B. and Saltzman, D. (Eds.), The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School, Cambridge, M.A, 81-85.

- Dechow PM, Ge W, Schrand C,( 2010), Understanding earnings quality: A review of proxies, their determinants and their consequences. Journal of Accounting and Economics 50(2/3): 344–401.

- Eccles, R. G., Krzus, M. P., & Solano, C. (2019). A Comparative Analysis of Integrated Reporting in Ten Countries. Available at SSRN,1-43.

- Eccles, R.G. and Krzus, M.P. (2010), One Report: Integrated Reporting for a Sustainable Strategy, John Wiley & Sons, New York, NY.

- Eccles, R. G., Saltzman, D., (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review. Summer 2011, 56-61.

- Eccles R. G., Serafeim G., (2011). Accelerating the adoption of Integrated Reporting, in: de Leo F.,Vollbracht, M. (Eds.), CSR Index 2011. InnoVatio Publishing Ltd., pp. 70-92.

- Flower, J. (2015). The international integrated reporting council: a story of failure. Critical Perspectives on Accounting, 27, 1-17.

- Financial Reporting Council (FRC) (2014), Guidance on the Strategic Report, FRC Limited, London.

- Flower, J., 2015. The international integrated reporting council: a story of failure. Crit. Perspect. Account. 27, 1-17.

- IIRC (2011),“Towards Integrated Reporting Communicating Value in the 21ST Century”, available at:

http://theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper2011_spreads.pdf.

- Garrett J, Hoitash R, Prawitt DF,(2012), Trust and Financial Reporting Quality. SSRN. http://ssrn.com/abstract=2137957 [August 28, 2012] .

- Gad, J. (2015). Disclosures on control over financial reporting: the reporting practice of banks listed on the Warsaw Stock Exchange. e-Finanse, 11(1), 1-10.

- Hope OK, Thomas WB, Vyas D,(2012), Financial Reporting Quality of U.S. Private and Public Firms, Working Paper No. 1995124. Rotman School of Management, Toronto, Canada.

- Jonas GJ, Blanchet J(2000), Assessing quality of financial reporting. Accounting Horizons 14(3): 353–363.

- King, M. and Roberts, L. (2013), Integrate. Doing Business in the 21st Century, Juta & Co Ltd, Cape Town.

- KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013. Retrieved April 6, 2015.

- Lajili, K., & Zéghal, D. (2005). A content analysis of risk management disclosures in Canadian annual

reports. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 22(2), 125-142.

- Lambert R, Leuz C, Verrecchia RE. (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research 45(2): 385–420

- Massie, R. (2010), “Accounting and Accountability: Integrated Reporting and the purpose of the firm”, in Eccles, R.G., Cheng, B. and Saltzman, D. (Eds.), The Landscape of Integrated Reporting Reflections and Next Steps, Harvard Business School, Cambridge, MA, 2-8.

- Middleton, A., 2015. Value relevance of firms’ integral environmental performance: Evidence from Russia. J. Account. Public Policy. 34(2), 204-211.

- Mohamed, W. M. (2017). The Sustainable Value-Added: An Interdisciplinary Aroach to Measuring Corporate Sustainability Compared to GAAP Reporting, PhD Thesis. University of Phoenix.

- Mio, C., &Ventrally, A. (2013). Non‐ financial information about sustainable development and environmental policy in the annual reports of listed companies: Evidence from Italy and the UK. Corporate Social Responsibility and Environmental Management, 20(6), 340-358.

- King, M. (2011). Global imbalances: the perspective of the Bank of England.

- Owen, G. (2013). Integrated reporting: A review of developments and their implications for the accounting curriculum. Accounting Education, 22(4), 340-356.

- PWC (2013), “Communicating Performance and Prospects”, available at: www.pwc.com/ corporatereporting.

- Roberts, L. G. (2017). Integrated Reporting: The South African Experience. The CPA Journal, 87(7), 10-13.

- Sánchez, I.M.G., Domínguez, L.R. and Alvarez, I.G. (2011), Corporate governance and strategic information on the internet. A study of Spanish listed companies Accounting, Auditing & Accountability Journal, Vol. 24

No. 4, pp. 471-501.

- SustainabilitySA (2013), “Sustainability and Integrated Reporting”, available at: http://www.sustainabilitysa.org/Integrated Reporting.aspx

- Smit, A. M., & Van Zyl, J. (2016). Investigating the extent of sustainability reporting in the banking industry,Banks and Bank Systems, Volume 11, Issue 4,71-81.

- Solomon, J., Maroun, W. (2012), Integrated reporting: the influence of King III on social, ethical and environmental reporting. The Association of Chartered Certified Accountants, London.

Yarick, G. L. (2017). The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting: A Qualitative Multip__