{"id":"https://openalex.org/W2762770341","doi":null,"title":"\u062f\u0648\u0631 \u0648\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","display_name":"\u062f\u0648\u0631 \u0648\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","publication_year":2011,"publication_date":"2011-12-31","ids":{"openalex":"https://openalex.org/W2762770341","mag":"2762770341"},"language":"ar","primary_location":{"id":"mag:2762770341","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/26863","pdf_url":null,"source":{"id":"https://openalex.org/S4210179269","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629","issn_l":"2253-0827","issn":["2253-0827","2600-6820"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629","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/A5008778305","display_name":"\u062c\u0645\u0627\u0644 \u0639\u0645\u0648\u0631\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403928302","display_name":"University of Blida 2","ror":"https://ror.org/04hbgcp92","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4403928302"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u062c\u0645\u0627\u0644 \u0639\u0645\u0648\u0631\u0629","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2 \u0644\u0648\u0646\u064a\u0633\u064a \u0639\u0644\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2 \u0644\u0648\u0646\u064a\u0633\u064a \u0639\u0644\u064a","institution_ids":["https://openalex.org/I4403928302"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036169993","display_name":"\u0627\u062d\u0645\u062f \u0634\u0631\u064a\u0641\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403928302","display_name":"University of Blida 2","ror":"https://ror.org/04hbgcp92","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4403928302"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0627\u062d\u0645\u062f \u0634\u0631\u064a\u0641\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 2","institution_ids":["https://openalex.org/I4403928302"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4403928302"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.55470659,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"1","first_page":"153","last_page":"168"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9467999935150146,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9467999935150146,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.02329999953508377,"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":0.010400000028312206,"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/accounting-disclosure","display_name":"accounting disclosure","score":0.8209999799728394},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.843999981880188}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2805907726287842}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2762770341","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/26863","pdf_url":null,"source":{"id":"https://openalex.org/S4210179269","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629","issn_l":"2253-0827","issn":["2253-0827","2600-6820"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629","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/W2954324666","https://openalex.org/W2949878791","https://openalex.org/W2912903559","https://openalex.org/W2895408270","https://openalex.org/W3092685510","https://openalex.org/W2999452348","https://openalex.org/W2587466669","https://openalex.org/W3004883484","https://openalex.org/W2950705733","https://openalex.org/W4206390788"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2017-10-20T00:00:00"}
