The extent of Libyan commercial banks’ commitment to applying the disclosure standard in accordance with government banking mechanisms and the impact of this on enhancing market share (a case study of Al-Wahda Bank - General Administration)

Abstract

Abstract

The study aimed to know what the general concept of governance means and to know the meaning of

banking governance, the study also seeks to measure to what extend the commercial banks are followed the

disclosure items which related to the shareholder, public, dealers and disclosure items towards the central bank of Libya and all that is recording of the governance guidebook which has been issued by Central Bank of Libya ( CBL) during (2010) ,moreover the study try to know the effect of the practice of disclosure standard on the market share of the bank under the study . To achieve all that the researchers relied on the descriptive method and to collect the primary data a questionnaire was designed and distributed to general management of Wahda bank (study sample), and the secondary data was collected from references and from another several resources. The researchers also used simple statistical methods of arithmetic mean, standard deviation, and T test one sample and Simple regression analysis to test study hypothesis. According to the opinion trends of chosen sample the study concluded that the bank is followed the governance guidebook interims of disclosure items with very good level and the practice of disclosure items has positive effect on the market share of the bank Key words: governance, banking governance, governance guidebook,