{"id":"https://openalex.org/W2913393259","doi":null,"title":"\u0623\u062b\u0631 \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u062a\u0628\u0646\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629.","display_name":"\u0623\u062b\u0631 \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u062a\u0628\u0646\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629.","publication_year":2015,"publication_date":"2015-07-14","ids":{"openalex":"https://openalex.org/W2913393259","mag":"2913393259"},"language":"ar","primary_location":{"id":"mag:2913393259","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/17788","pdf_url":null,"source":{"id":"https://openalex.org/S4306518450","display_name":"L'entreprise","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":"L'entreprise","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/A5044536530","display_name":"\u0623\u062d\u0645\u062f \u0632\u063a\u062f\u0627\u0631","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0632\u063a\u062f\u0627\u0631","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080201659","display_name":"\u0646\u0639\u064a\u0645\u0629 \u0645\u062e\u0644\u0648\u0641\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107086","display_name":"University of Algiers 3","ror":"https://ror.org/01pynjp12","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210107086"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0646\u0639\u064a\u0645\u0629 \u0645\u062e\u0644\u0648\u0641\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3","institution_ids":["https://openalex.org/I4210107086"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.55365014,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"102","last_page":"116"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5741999745368958,"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":0.5741999745368958,"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":0.4124000072479248,"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":0.0024999999441206455,"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/financial-accounting-system","display_name":"financial accounting system","score":0.6510000228881836},{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.7710000276565552},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.7350000143051147},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6520000100135803}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2866799235343933}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2913393259","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/17788","pdf_url":null,"source":{"id":"https://openalex.org/S4306518450","display_name":"L'entreprise","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":"L'entreprise","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2956449973","https://openalex.org/W3174575970","https://openalex.org/W3209957157","https://openalex.org/W2921275632","https://openalex.org/W2969271501","https://openalex.org/W3128010226","https://openalex.org/W2938024007","https://openalex.org/W2800538252","https://openalex.org/W3169456833","https://openalex.org/W2952332118"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-02-21T00:00:00"}
