Abstract
This study sought to determine the importance of financial information published in the annual reports to the Libyan lenders in making the lending decision by Libyan commercial banks who are working in Tripoli. And the sample of this study was the personals that are responsible for making lending decisions. To fulfill the objectives of this study, and to obtain the primary data, (80) face to face questionnaires were formulated, distributed among the sample and administered in person to minimize non-responses. One Sample Test was applied to test the study hypotheses. The findings on the basis of analysis of responses from fifty-four lenders addressed that the financial information is required by all lenders in making the lending decisions. The cash flow statement and balance sheet appear to be the most preferred by the Libyan lenders. Moreover, lenders in Libya make greater use of the income statement content than other components of the other statements. Finally, lenders in Libya regard the audit report as less being important to their lending decisions. Notes to the financial statements are not particularly used by these banks.