{"id":"https://openalex.org/W2597010377","doi":null,"title":"\u0648\u0627\u0642\u0639 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f \u0627 \u0631\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u062c \u0627 \u0632\u0626\u0631","display_name":"\u0648\u0627\u0642\u0639 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f \u0627 \u0631\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u062c \u0627 \u0632\u0626\u0631","publication_year":2012,"publication_date":"2012-09-07","ids":{"openalex":"https://openalex.org/W2597010377","mag":"2597010377"},"language":"ar","primary_location":{"id":"mag:2597010377","doi":null,"is_oa":false,"landing_page_url":"http://dspace.univ-km.dz/xmlui/handle/123456789/341","pdf_url":null,"source":{"id":"https://openalex.org/S4306537455","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062c\u062f\u064a\u062f","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062c\u062f\u064a\u062f","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066247788","display_name":"\u0623.\u062d\u0645\u0632\u0629 \u0627\u0644\u0639\u0631\u0627\u0628\u064a \u062c\u0627\u0645\u0639\u0629 \u0633\u0639\u062f \u062f\u062d\u0644\u0628 \u0627\u0644\u0628\u0644\u064a\u062f\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83332908","display_name":"University of Blida","ror":"https://ror.org/03g41pw14","country_code":"DZ","type":"education","lineage":["https://openalex.org/I83332908"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0623.\u062d\u0645\u0632\u0629 \u0627\u0644\u0639\u0631\u0627\u0628\u064a \u062c\u0627\u0645\u0639\u0629 \u0633\u0639\u062f \u062f\u062d\u0644\u0628 \u0627\u0644\u0628\u0644\u064a\u062f\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0633\u0639\u062f \u062f\u062d\u0644\u0628 \u0627\u0644\u0628\u0644\u064a\u062f\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0633\u0639\u062f \u062f\u062d\u0644\u0628 \u0627\u0644\u0628\u0644\u064a\u062f\u0629","institution_ids":["https://openalex.org/I83332908"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5066247788"],"corresponding_institution_ids":["https://openalex.org/I83332908"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.51477883,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"2","first_page":"311","last_page":"326"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6151999831199646,"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":0.6151999831199646,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.27709999680519104,"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/T13509","display_name":"Accounting and Financial Management","score":0.0414000004529953,"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/economic-environment","display_name":"economic environment","score":0.8889999985694885},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8339999914169312},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.7770000100135803},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6259999871253967},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.4690000116825104}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3672102391719818},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3374086022377014}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2597010377","doi":null,"is_oa":false,"landing_page_url":"http://dspace.univ-km.dz/xmlui/handle/123456789/341","pdf_url":null,"source":{"id":"https://openalex.org/S4306537455","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062c\u062f\u064a\u062f","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062c\u062f\u064a\u062f","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2912367903","https://openalex.org/W4411811269","https://openalex.org/W2765800546","https://openalex.org/W4411911308","https://openalex.org/W2955346389","https://openalex.org/W3157719913","https://openalex.org/W2569645195","https://openalex.org/W4411900046","https://openalex.org/W2910847717","https://openalex.org/W4412179339"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2017-03-23T00:00:00"}
