{"id":"https://openalex.org/W1498851141","doi":"https://doi.org/10.36325/ghjec.v7i20.5745","title":"\u0622\u0644\u064a\u0627\u062a \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0635 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0628\u064a\u0646 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u062f\u0631\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0627\u0626\u0631)","display_name":"\u0622\u0644\u064a\u0627\u062a \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0635 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0628\u064a\u0646 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u062f\u0631\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0627\u0626\u0631)","publication_year":2014,"publication_date":"2014-02-05","ids":{"openalex":"https://openalex.org/W1498851141","doi":"https://doi.org/10.36325/ghjec.v7i20.5745","mag":"1498851141"},"language":"ar","primary_location":{"id":"doi:10.36325/ghjec.v7i20.5745","doi":"https://doi.org/10.36325/ghjec.v7i20.5745","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36325/ghjec.v7i20.5745","pdf_url":"https://journal.uokufa.edu.iq/index.php/ghjec/article/download/5745/5358","source":{"id":"https://openalex.org/S5407043129","display_name":"Al-Ghary Journal of Economic and Administrative Sciences","issn_l":"1994-0947","issn":["1994-0947","3006-1911","3006-192X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ghary Journal of Economic and Administrative Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.uokufa.edu.iq/index.php/ghjec/article/download/5745/5358","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031045825","display_name":"\u0633\u0646\u062f\u0633 \u0645\u0627\u062c\u062f \u0631\u0636\u0627 \u0627\u0644\u062c\u0639\u0641\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0633\u0646\u062f\u0633 \u0645\u0627\u062c\u062f \u0631\u0636\u0627","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5031045825"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.18251006,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"20","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8651999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8651999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.12290000170469284,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9369999766349792},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.7139999866485596},{"id":"https://openalex.org/keywords/financial-statement-users","display_name":"financial statement users","score":0.7149999737739563},{"id":"https://openalex.org/keywords/earnings-gap","display_name":"earnings gap","score":0.453000009059906},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.3779999911785126},{"id":"https://openalex.org/keywords/financial-fraud","display_name":"financial fraud","score":0.4650000035762787},{"id":"https://openalex.org/keywords/financial-crises","display_name":"financial crisis","score":0.5049999952316284},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.33799999952316284},{"id":"https://openalex.org/keywords/financial-statement-users-perceptions","display_name":"financial statement users' perceptions","score":0.3070000112056732}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29493653774261475}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36325/ghjec.v7i20.5745","doi":"https://doi.org/10.36325/ghjec.v7i20.5745","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36325/ghjec.v7i20.5745","pdf_url":"https://journal.uokufa.edu.iq/index.php/ghjec/article/download/5745/5358","source":{"id":"https://openalex.org/S5407043129","display_name":"Al-Ghary Journal of Economic and Administrative Sciences","issn_l":"1994-0947","issn":["1994-0947","3006-1911","3006-192X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ghary Journal of Economic and Administrative Sciences","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:3fbc37f097e443cbaffaf103698ab531","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/3fbc37f097e443cbaffaf103698ab531","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u063a\u0631\u064a \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629, Vol 7, Iss 20 (2014)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.36325/ghjec.v7i20.5745","doi":"https://doi.org/10.36325/ghjec.v7i20.5745","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36325/ghjec.v7i20.5745","pdf_url":"https://journal.uokufa.edu.iq/index.php/ghjec/article/download/5745/5358","source":{"id":"https://openalex.org/S5407043129","display_name":"Al-Ghary Journal of Economic and Administrative Sciences","issn_l":"1994-0947","issn":["1994-0947","3006-1911","3006-192X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ghary Journal of Economic and Administrative Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1498851141.pdf","grobid_xml":"https://content.openalex.org/works/W1498851141.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2786180302","https://openalex.org/W2994487230","https://openalex.org/W7217660635","https://openalex.org/W4411912266","https://openalex.org/W2911134874","https://openalex.org/W7167085259","https://openalex.org/W3024345665","https://openalex.org/W2746322991","https://openalex.org/W3038607912","https://openalex.org/W7163159702"],"abstract_inverted_index":{"\u062a\u0648\u0627\u062c\u0647":[0,109],"\u0645\u0647\u0646\u0629":[1],"\u0645\u0631\u0627\u0642\u0628":[2,308,439,450,455,469,496,501,519],"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a":[3,147,309,378,420,440,445,451,456,470,497,502,520],"\u062e\u0644\u0627\u0644":[4,369,585],"\u0627\u0644\u0633\u0646\u0648\u0627\u062a":[5],"\u0627\u0644\u0623\u062e\u064a\u0631\u0629":[6,89,642],"\u062a\u062d\u062f\u064a\u0627\u062a":[7],"\u0639\u0644\u0649":[8,149,178,223,246,268,356,373,410,437,626],"\u0646\u0637\u0627\u0642":[9],"\u0648\u0627\u0633\u0639":[10],"\u0646\u062a\u064a\u062c\u0629":[11],"\u062a\u0632\u0627\u064a\u062f":[12,523],"\u0627\u0644\u0634\u0643\u0648\u0643":[13],"\u0628\u0641\u0642\u062f\u0627\u0646\u0647\u0627":[14],"\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629":[15],"\u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[16],"\u0648\u062b\u0642\u0629":[17],"\u0645\u0646":[18,20,34,47,94,98,155,200,259,283,328,344,368,386,563,574,584,610,634],"\u062d\u0648\u0644\u0647\u0627":[19],"\u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646":[21],"\u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646":[22],"\u0648\u0627\u0644\u0631\u0623\u064a":[23],"\u0627\u0644\u0639\u0627\u0645":[24],"\u0628\u0639\u062f":[25],"\u0633\u0644\u0633\u0629":[26],"\u0627\u0644\u0623\u0632\u0645\u0627\u062a":[27,276,635],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[28,42,87,152,240,318,320,331,426,557,636],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629":[29,532],"\u0627\u0644\u062a\u064a":[30,43,108,181,186,195,286,321,515,638],"\u062d\u062f\u062b\u062a":[31,44,639],"\u0641\u064a":[32,37,45,62,68,114,122,140,211,314,489,504,513,547,553,559,577,614,623,632,640],"\u0627\u0644\u0643\u062b\u064a\u0631":[33,258,609],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[35,99,185,204,248,280,291,325,340,353,550,597,628],"\u0648\u062e\u0627\u0635\u0629\u064b":[36],"\u0627\u0644\u062f\u0648\u0644":[38],"\u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629":[39],"\u0645\u062b\u0644":[40,274,441,452],"\u0627\u0644\u0627\u0646\u0647\u064a\u0627\u0631\u0627\u062a":[41,121],"\u0639\u062f\u062f":[46],"\u062f\u0648\u0644":[48],"\u0634\u0631\u0642":[49],"\u0622\u0633\u064a\u0627":[50],"\u0648\u0623\u0645\u0631\u064a\u0643\u0627":[51],"\u0627\u0644\u0644\u0627\u062a\u064a\u0646\u064a\u0629":[52],"\u0639\u0627\u0645":[53,72,82,90],"1997\u0645":[54],"\u060c":[55,74,389,462,466,506],"\u0648\u0623\u0632\u0645\u0629":[56],"\u0634\u0631\u0643\u0629":[57,77],"(Ernon)":[58],"\u0648\u0627\u0644\u062a\u064a":[59],"\u0643\u0627\u0646\u062a":[60],"\u062a\u0639\u0645\u0644":[61,350],"\u0645\u062c\u0627\u0644":[63],"\u062a\u0633\u0648\u064a\u0642":[64],"\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621":[65],"\u0648\u0627\u0644\u063a\u0627\u0632":[66],"\u0627\u0644\u0637\u0628\u064a\u0639\u064a":[67],"\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a":[69,115],"\u0627\u0644\u0645\u062a\u062d\u062f\u0629":[70,116],"\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629":[71,80],"2001\u0645":[73],"\u0648\u0643\u0630\u0644\u0643":[75,217],"\u0623\u0632\u0645\u0629":[76],"(World":[78],"Com)":[79],"\u0644\u0644\u0623\u062a\u0635\u0627\u0644\u0627\u062a":[81],"2002\u0645":[83],"\u0648\u0635\u0648\u0644\u0627\u064b":[84],"\u0625\u0644\u0649":[85,102,124,144,208,300,303,384,485,510,545,590],"\u0627\u0644\u0623\u0632\u0645\u0629":[86],"\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629":[88,527],"2008\u0645":[91],"\u0648\u0645\u0627":[92,153],"\u0635\u0627\u062d\u0628\u0647\u0627":[93],"\u0627\u0646\u0647\u064a\u0627\u0631":[95,203],"\u0644\u0639\u062f\u062f":[96],"\u0643\u0628\u064a\u0631":[97,622],"\u0645\u0645\u0627":[100,161],"\u0623\u062f\u0649":[101,509],"\u062a\u062f\u062e\u0644\u0627\u062a":[103],"\u062d\u0643\u0648\u0645\u064a\u0629":[104],"\u0644\u062f\u0639\u0645":[105],"\u0628\u0639\u0636":[106],"\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a":[107],"\u0627\u0644\u0627\u0646\u0647\u064a\u0627\u0631":[110],"\u0643\u0642\u0637\u0627\u0639":[111],"\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a":[112],"\u0648\u0627\u0644\u0628\u0646\u0648\u0643":[113],"\u0648\u063a\u064a\u0631\u0647\u0627":[117],".":[118,198,242,255,326,414,477,521,579,606,643],"\u0648\u062a\u0631\u062c\u0639":[119],"\u0647\u0630\u0647":[120,184,275],"\u0645\u0639\u0638\u0645\u0647\u0627":[123],"\u0627\u0644\u0641\u0633\u0627\u062f":[125,137],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a":[126],"\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[127],"\u0628\u0635\u0641\u0629":[128,132,354,446],"\u0639\u0627\u0645\u0629":[129],"\u0648\u0627\u0644\u0641\u0633\u0627\u062f":[130],"\u0627\u0644\u0645\u0627\u0644\u064a":[131,625],"\u062e\u0627\u0635\u0629\u060c":[133],"\u0645\u0639":[134],"\u0645\u0631\u0627\u0639\u0627\u0629":[135],"\u0625\u0646":[136,301,615],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[138],"\u064a\u0631\u062c\u0639":[139],"\u0627\u062d\u062f":[141],"\u062c\u0648\u0627\u0646\u0628\u0647":[142],"\u0627\u0644\u0647\u0627\u0645\u0629":[143,285],"\u062f\u0648\u0631":[145,304,307],"\u0645\u0631\u0627\u0642\u0628\u064a":[146],"\u0648\u062a\u0623\u0643\u064a\u062f\u0647\u0645":[148],"\u0635\u062d\u0629":[150,316],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[151,317,330,424,569],"\u062a\u062a\u0636\u0645\u0646\u0647":[154],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[156],"\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[157],"\u0648\u0630\u0644\u0643":[158],"\u062e\u0644\u0627\u0641\u0627\u064b":[159],"\u0644\u0644\u062d\u0642\u064a\u0642\u0629":[160],"\u0643\u0627\u0646":[162,244],"\u0644\u0647":[163],"\u0627\u0644\u0623\u062b\u0631":[164],"\u0627\u0644\u0648\u0627\u0636\u062d":[165],"\u0644\u0644\u0636\u0631\u0631":[166],"\u0627\u0644\u0630\u064a":[167,421,508,600],"\u0644\u062d\u0642":[168],"\u0628\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[169],"\u0646\u062a\u064a\u062c\u0629\u064b":[170],"\u0644\u0639\u062f\u0645":[171],"\u062a\u0632\u0648\u064a\u062f\u0647\u0645":[172],"\u0623\u0648":[173],"\u062d\u062a\u0649":[174],"\u0627\u0644\u0625\u0634\u0627\u0631\u0629":[175,298],"\u062a\u062d\u0630\u064a\u0631\u0627\u064b":[176],"\u0644\u0647\u0645":[177],"\u0627\u0644\u062d\u0627\u0644\u0629":[179],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[180,562,576],"\u0633\u062a\u0624\u0648\u0644":[182],"\u0625\u0644\u064a\u0647\u0627":[183],"\u0648\u0638\u0641\u0648\u0627":[187],"\u0623\u0645\u0648\u0627\u0644\u0647\u0645":[188],"\u0641\u064a\u0647\u0627":[189],"\u0633\u0639\u064a\u0627\u064b":[190],"\u0644\u0644\u0631\u0628\u062d":[191],"\u0644\u0627":[192,310],"\u0627\u0644\u062e\u0633\u0627\u0631\u0629":[193],"\u0627\u0644\u0641\u0627\u062f\u062d\u0629":[194],"\u0644\u062d\u0642\u062a":[196],"\u0628\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0645":[197],"\u0623\u0646":[199,249],"\u0623\u0647\u0645":[201],"\u0623\u0633\u0628\u0627\u0628":[202],"\u0647\u0648":[205],"\u0627\u0641\u062a\u0642\u0627\u0631":[206],"\u0625\u062f\u0627\u0631\u062a\u0647\u0627":[207],"\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629":[209],"\u0627\u0644\u0633\u0644\u064a\u0645\u0629":[210],"\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[212,371,436],"\u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641":[213],"\u0648\u0646\u0642\u0635":[214],"\u0627\u0644\u062e\u0628\u0631\u0629":[215],"\u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0629":[216],"\u0627\u062e\u062a\u0644\u0627\u0644":[218],"\u0647\u064a\u0627\u0643\u0644":[219],"\u0627\u0644\u062a\u0645\u0648\u064a\u0644":[220],"\u0648\u0639\u062f\u0645":[221],"\u0627\u0644\u0642\u062f\u0631\u0629":[222],"\u062a\u0648\u0644\u064a\u062f":[224],"\u062a\u062f\u0641\u0642\u0627\u062a":[225],"\u0646\u0642\u062f\u064a\u0629":[226],"\u062f\u0627\u062e\u0644\u064a\u0629":[227],"\u0643\u0627\u0641\u064a\u0629":[228],"\u0644\u0633\u062f\u0627\u062f":[229],"\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a":[230],"\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629":[231],"\u0639\u0644\u064a\u0647\u0627":[232,517],"\u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629":[233],"\u0628\u062c\u0627\u0646\u0628":[234],"\u0625\u0638\u0647\u0627\u0631":[235],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[236,412,514],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[237,398],"\u0644\u062d\u0642\u064a\u0642\u0629":[238],"\u0627\u0644\u0623\u0648\u0636\u0627\u0639":[239],"\u0644\u0644\u0634\u0631\u0643\u0629":[241,474],"\u0644\u0630\u0627":[243],"\u0644\u0632\u0627\u0645\u0627\u064b":[245],"\u0625\u062f\u0627\u0631\u0627\u062a":[247],"\u062a\u062a\u0628\u0646\u0649":[250],"\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647\u0627":[251],"\u062a\u062c\u0627\u0647":[252],"\u0645\u0648\u0627\u062c\u0647\u0629":[253],"\u0627\u0644\u062e\u0637\u0631":[254],"\u0648\u0642\u062f":[256,607],"\u0646\u0627\u062f\u0649":[257],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646":[260],"\u0648\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646":[261],"\u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646":[262],"\u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a":[263],"\u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a":[264],"\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629":[265],"\u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629":[266],"\u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629":[267,461],"\u0648\u062c\u0647":[269],"\u0627\u0644\u062e\u0635\u0648\u0635":[270],"\u0628\u0625\u062a\u062e\u0625\u0630":[271],"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a":[272],"\u0644\u0645\u0648\u0627\u062c\u0647\u0629":[273],"\u0641\u0643\u0627\u0646":[277],"\u0645\u0648\u0636\u0648\u0639":[278],"\u062d\u0648\u0643\u0645\u0629":[279,339,352],"(Corporate":[281],"Governance)":[282],"\u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639":[284],"\u064a\u062c\u0628":[287],"\u0627\u0646":[288],"\u062a\u062a\u0628\u0646\u0627\u0647\u0627":[289],"\u062a\u0644\u0643":[290],"\u0628\u0633\u0628\u0628":[292],"\u0636\u0639\u0641":[293],"\u0627\u0644\u0646\u0638\u0627\u0645":[294],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.":[295],"\u0643\u0645\u0627":[296],"\u062a\u062c\u062f\u0631":[297],"\u0625\u0644\u064a\u0647":[299],"\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629":[302],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[305],"\u0641\u0623\u0646":[306,336],"\u064a\u0645\u0643\u0646":[311],"\u0627\u0644\u0627\u0633\u062a\u0647\u0627\u0646\u0629":[312],"\u0628\u0647":[313],"\u062a\u0642\u064a\u064a\u0645":[315],"\u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631":[319],"\u0642\u062f":[322,481,619],"\u062a\u062a\u0639\u0631\u0636":[323],"\u0644\u0647\u0627":[324],"\u0641\u0623\u0646\u0637\u0644\u0627\u0642\u0627\u064b":[327],"\u0623\u0647\u0645\u064a\u0629":[329],"\u0643\u0645\u062e\u0631\u062c\u0627\u062a":[332],"\u0644\u0623\u064a":[333],"\u0646\u0638\u0627\u0645":[334],"\u0645\u062d\u0627\u0633\u0628\u064a":[335],"\u0625\u062a\u0628\u0627\u0639":[337],"\u0622\u0644\u064a\u0627\u062a":[338,351,387,434],"\u0633\u064a\u062d\u0642\u0642":[341],"\u0642\u062f\u0631\u0627\u064b":[342],"\u0645\u0644\u0627\u0626\u0645\u0627\u064b":[343],"\u0627\u0644\u0637\u0645\u0623\u0646\u064a\u0646\u0629":[345],"\u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[346],"\u0648\u0645\u062a\u062e\u0630\u064a":[347],"\u0627\u0644\u0642\u0631\u0627\u0631":[348],"\u062d\u064a\u062b":[349,390],"\u0623\u0633\u0627\u0633\u064a\u0629":[355],"\u062d\u0645\u0627\u064a\u0629":[357],"\u0648\u0636\u0645\u0627\u0646":[358],"\u062d\u0642\u0648\u0642":[359],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646":[360],"\u0648\u0643\u0627\u0641\u0629":[361],"\u0627\u0644\u0623\u0637\u0631\u0627\u0641":[362,531,603],"\u0630\u0648\u064a":[363],"\u0627\u0644\u0645\u0635\u0644\u062d\u0629":[364],"\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646":[365],"\u0628\u0623\u0639\u0645\u0627\u0644":[366],"\u0627\u0644\u0634\u0631\u0643\u0629":[367,376,395,409],"\u0623\u062d\u0643\u0627\u0645":[370],"\u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629":[372],"\u0623\u062f\u0627\u0621":[374,438],"\u0625\u062f\u0627\u0631\u0629":[375,408],"\u0648\u0645\u0631\u0627\u0642\u0628":[377],".\u0648\u064a\u0645\u0643\u0646":[379],"\u062a\u0635\u0646\u064a\u0641":[380],"\u0645\u062c\u0645\u0648\u0639":[381],"\u0627\u0644\u0622\u0644\u064a\u0627\u062a":[382],"\u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629":[383,567],"\u0646\u0648\u0639\u064a\u0646":[385],"\u0627\u0644\u062d\u0648\u0643\u0645\u0629":[388],"\u064a\u062e\u062a\u0635":[391,416],"\u0627\u0644\u0646\u0648\u0639":[392,417],"\u0627\u0644\u0623\u0648\u0644":[393],"\u0628\u0625\u062f\u0627\u0631\u0629":[394],"\u0628\u062a\u0637\u0628\u064a\u0642":[396,457],"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[397],"\u0627\u0644\u062f\u0648\u0644\u064a\u0629":[399,460],"\u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c":[400],"\u0642\u0648\u0629":[401],"\u0648\u0627\u0633\u062a\u0642\u0644\u0627\u0644":[402],"\u0644\u062c\u0646\u0629":[403],"\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629":[404],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c":[405],"\u0648\u062f\u0631\u062c\u0629":[406],"\u0627\u0639\u062a\u0645\u0627\u062f":[407],"\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627":[411],"\u0627\u0644\u0645\u062a\u0637\u0648\u0631\u0629":[413],"\u0628\u064a\u0646\u0645\u0627":[415],"\u0627\u0644\u062b\u0627\u0646\u064a":[418],"\u0628\u0645\u0631\u0627\u0642\u0628":[419],"\u064a\u0642\u0648\u0645":[422],"\u0628\u0627\u0639\u062a\u0645\u0627\u062f":[423],"\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[425],"\u0627\u0644\u062e\u0627\u0635\u0629":[427],"\u0628\u0627\u0644\u0634\u0631\u0643\u0629":[428],"\u0648\u0625\u0628\u062f\u0627\u0621":[429],"\u0631\u0623\u064a\u0647":[430],"\u0627\u0644\u0641\u0646\u064a":[431],"\u0639\u0644\u064a\u0647\u0627\u060c":[432],"\u0648\u062a\u0634\u0645\u0644":[433],"\u062a\u062d\u0642\u0642":[435],"\u0627\u0644\u062a\u063a\u064a\u0631":[442],"\u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a":[443],"\u0644\u0645\u0631\u0627\u0642\u0628":[444],"\u062f\u0648\u0631\u064a\u0629\u060c":[447],"\u062f\u0631\u062c\u0629":[448],"\u0627\u0633\u062a\u0642\u0644\u0627\u0644":[449],"\u0645\u062f\u0649":[453],"\u0627\u0644\u062a\u0632\u0627\u0645":[454],"\u0645\u0639\u0627\u064a\u064a\u0631":[458,463],"\u0627\u0644\u062a\u062f\u0642\u064a\u0642":[459,476,491,546],"\u0631\u0642\u0627\u0628\u0629":[464],"\u0627\u0644\u062c\u0648\u062f\u0629":[465],"\u0648\u0645\u062f\u0649":[467],"\u062a\u0642\u0648\u064a\u0645":[468],"\u0644\u062e\u062f\u0645\u0627\u062a":[471],"\u0645\u0647\u0646\u064a\u0629":[472],"\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629":[473],"\u0645\u062d\u0644":[475],"\u0648\u0645\u0646":[478],"\u0646\u0627\u062d\u064a\u0629":[479],"\u0623\u062e\u0631\u0649\u060c":[480],"\u062a\u0648\u0635\u0644\u062a":[482],"\u0639\u062f\u0629":[483],"\u062f\u0631\u0627\u0633\u0627\u062a":[484],"\u0648\u062c\u0648\u062f":[486],"\u0641\u062c\u0648\u0629":[487],"\u062a\u0648\u0642\u0639\u0627\u062a":[488,493],"\u0628\u064a\u0626\u0629":[490],"\u0628\u064a\u0646":[492,529,593],"\u0645\u0633\u062a\u062e\u062f\u0645\u064a":[494],"\u062a\u0642\u0631\u064a\u0631":[495,518],"\u0648\u0628\u064a\u0646":[498,598],"\u0645\u0627":[499],"\u064a\u0642\u062f\u0645\u0647":[500],"\u0641\u0639\u0644\u0627\u064b":[503],"\u062a\u0642\u0631\u064a\u0631\u0647":[505],"\u0627\u0644\u0623\u0645\u0631":[507],"\u0641\u0642\u062f\u0627\u0646":[511],"\u0627\u0644\u062b\u0642\u0629":[512,555],"\u064a\u062d\u062a\u0648\u064a":[516],"\u0648\u0645\u0639":[522],"\u0646\u0645\u0648":[524],"\u0627\u0642\u062a\u0635\u0627\u062f":[525],"\u0627\u0644\u0633\u0648\u0642":[526],"\u0648\u0627\u0644\u062a\u0646\u0627\u0641\u0633":[528],"\u0645\u0635\u0627\u0644\u062d":[530],"\u0648\u0625\u0632\u0627\u0644\u0629":[533],"\u0627\u0644\u062d\u0648\u0627\u062c\u0632":[534],"\u0639\u0628\u0631":[535,608],"\u0627\u0644\u062d\u062f\u0648\u062f":[536],"\u0627\u0644\u0642\u0637\u0631\u064a\u0629":[537],"\u0644\u062a\u0639\u0628\u0631":[538],"\u0627\u0644\u0633\u0644\u0639":[539],"\u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a":[540],"\u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a":[541],"\u0628\u062d\u0631\u064a\u0629":[542],"\u062a\u0632\u0627\u064a\u062f\u062a":[543],"\u0627\u0644\u062d\u0627\u062c\u0629":[544],"\u0646\u0634\u0627\u0637":[548],"\u0648\u0623\u062f\u0627\u0621":[549],"\u0648\u0625\u0644\u0649":[551],"\u062f\u0648\u0631\u0647\u064f":[552],"\u062a\u0648\u0641\u064a\u0631":[554],"\u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[556],"\u0644\u0623\u0639\u062a\u0645\u0627\u062f\u0647\u0627":[558],"\u0627\u062a\u062e\u0625\u0630":[560],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[561],"\u0642\u0628\u0644":[564],"\u0643\u0627\u0641\u0629":[565],"\u0627\u0644\u0625\u0637\u0631\u0627\u0641":[566],"\u0644\u062a\u0644\u0643":[568],"\u0648\u062a\u062e\u0641\u064a\u0636":[570],"\u062d\u0627\u0644\u0629":[571],"\u0639\u062f\u0645":[572],"\u0627\u0644\u062a\u0623\u0643\u062f":[573],"\u0627\u0644\u0625\u062d\u062f\u0627\u062b":[575],"\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644":[578],"\u0648\u064a\u0638\u0644":[580],"\u0623\u0645\u0631":[581],"\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629":[582,617],"\u0627\u0644\u0645\u062d\u0642\u0642\u0629":[583],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[586],"\u0627\u0645\u0631\u0627\u064b":[587],"\u062e\u0644\u0627\u0641\u064a\u0627\u064b":[588],"\u064a\u062d\u062a\u0627\u062c":[589],"\u0625\u064a\u062c\u0627\u062f":[591],"\u062a\u0648\u0627\u0632\u0646":[592],"\u0627\u0644\u0645\u0633\u062a\u0648\u0649":[594,599,630],"\u0627\u0644\u0645\u0642\u0628\u0648\u0644":[595],"\u0644\u062f\u0649":[596],"\u062a\u0631\u063a\u0628":[601],"\u0641\u064a\u0647":[602],"\u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629":[604],"\u0627\u0644\u0623\u062e\u0631\u0649":[605],"\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646":[611],"\u0639\u0646":[612],"\u0631\u0623\u064a\u0647\u0645":[613],"\u0627\u0641\u062a\u0642\u0627\u062f":[616],"\u0648\u0627\u0644\u0645\u0633\u0627\u0626\u0644\u0629":[618],"\u0633\u0627\u0647\u0645":[620],"\u0628\u0634\u0643\u0644":[621],"\u0627\u0644\u0636\u0639\u0641":[624],"\u0645\u0633\u062a\u0648\u0649":[627],"\u0648\u0639\u0644\u0649":[629],"\u0627\u0644\u0648\u0637\u0646\u064a":[631],"\u0643\u062b\u064a\u0631":[633],"\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629":[637],"\u0627\u0644\u0622\u0648\u0646\u0629":[641]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}