Walid Omran
(1), Omar Elsharif
(2), Ali Allswad
(3)
(1)
Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya,
(2)
Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya,
(3)
Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya
