{"id":"https://openalex.org/W2776964879","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u064a\u0643\u0644 \u062a\u0645\u0648\u064a\u0644\u064a \u0623\u0645\u062b\u0644 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 The role of taxation in choosing an optimal financing structure for the company","display_name":"\u062f\u0648\u0631 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u064a\u0643\u0644 \u062a\u0645\u0648\u064a\u0644\u064a \u0623\u0645\u062b\u0644 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 The role of taxation in choosing an optimal financing structure for the company","publication_year":2016,"publication_date":"2016-12-31","ids":{"openalex":"https://openalex.org/W2776964879","mag":"2776964879"},"language":"ar","primary_location":{"id":"mag:2776964879","doi":null,"is_oa":false,"landing_page_url":"http://193.194.91.150/en/downArticle/58/3/2/5289","pdf_url":null,"source":{"id":"https://openalex.org/S4306537537","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\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/A5001207684","display_name":"\u0645\u062d\u0645\u062f \u0627\u0644\u0623\u0645\u064a\u0646 \u0648\u0644\u064a\u062f \u0637\u0627\u0644\u0628","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132180716","display_name":"Larbi Ben M'hidi University of Oum El Bouaghi","ror":"https://ror.org/0034tbg85","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3132180716"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0645\u062d\u0645\u062f \u0627\u0644\u0623\u0645\u064a\u0646 \u0648\u0644\u064a\u062f \u0637\u0627\u0644\u0628","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I3132180716"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5001207684"],"corresponding_institution_ids":["https://openalex.org/I3132180716"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.42412526,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"2","first_page":"221","last_page":"236"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5878999829292297,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5878999829292297,"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/T10019","display_name":"Corporate Finance and Governance","score":0.28610000014305115,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.06499999761581421,"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/taxation","display_name":"taxation","score":0.9739999771118164},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.7599999904632568},{"id":"https://openalex.org/keywords/optimal-capital-structure","display_name":"optimal capital structure","score":0.7289999723434448},{"id":"https://openalex.org/keywords/corporate-finance","display_name":"corporate finance","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5591245293617249},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5494484305381775},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4016816318035126}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2776964879","doi":null,"is_oa":false,"landing_page_url":"http://193.194.91.150/en/downArticle/58/3/2/5289","pdf_url":null,"source":{"id":"https://openalex.org/S4306537537","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\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/W1983944690","https://openalex.org/W2612760482","https://openalex.org/W3080758552","https://openalex.org/W3122469522","https://openalex.org/W1983734814","https://openalex.org/W648622938","https://openalex.org/W3033996199","https://openalex.org/W560300310","https://openalex.org/W7043792774","https://openalex.org/W6999106961"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2018-01-05T00:00:00"}