The Impact of Applying International Financial Reporting Standards (IFRS) on Enhancing the Qualitative Characteristics of Accounting Information (An Applied Study on Libyan Telecommunications Companies. jsrhs [Internet]. 2026 Apr. 28 [cited 2026 Nov. 5];3(1):279-55. Available from: https://jsrhs.rcc.edu.ly/index.php/ojs/article/view/159