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 is known about social accounting disclosure...

We investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and...