{"id":"https://openalex.org/W2932455140","doi":null,"title":"\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0625\u0644\u062a\u0632\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629","display_name":"\u0642\u064a\u0627\u0633 \u0645\u062f\u0649 \u0625\u0644\u062a\u0632\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629","publication_year":2018,"publication_date":"2018-12-31","ids":{"openalex":"https://openalex.org/W2932455140","mag":"2932455140"},"language":"ar","primary_location":{"id":"mag:2932455140","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/80170","pdf_url":null,"source":{"id":"https://openalex.org/S4306530266","display_name":"social and human sciences review   \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0633\u0627\u0646\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":"social and human sciences review \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0633\u0627\u0646\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/A5046699676","display_name":"\u062d\u0643\u064a\u0645\u0629 \u0628\u0648\u0633\u0644\u0645\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I162489102","display_name":"University of Batna 1","ror":"https://ror.org/04hrbe508","country_code":"DZ","type":"education","lineage":["https://openalex.org/I162489102"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u062d\u0643\u064a\u0645\u0629 \u0628\u0648\u0633\u0644\u0645\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u0627\u062a\u0646\u06291"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u0627\u062a\u0646\u06291","institution_ids":["https://openalex.org/I162489102"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5046699676"],"corresponding_institution_ids":["https://openalex.org/I162489102"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.26732072,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"19","issue":"2","first_page":"65","last_page":"82"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9110999703407288,"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":0.9110999703407288,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.05009999871253967,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.013899999670684338,"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/public-joint-stock-companies","display_name":"public joint-stock companies","score":0.7429999709129333},{"id":"https://openalex.org/keywords/annual-financial-statements","display_name":"annual financial statements","score":0.8960000276565552},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.6489999890327454},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.8320000171661377}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2872313857078552}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2932455140","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/80170","pdf_url":null,"source":{"id":"https://openalex.org/S4306530266","display_name":"social and human sciences review   \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0633\u0627\u0646\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":"social and human sciences review \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2947992725","https://openalex.org/W3212254196","https://openalex.org/W2995581914","https://openalex.org/W4247462551","https://openalex.org/W4242831294","https://openalex.org/W3092703547","https://openalex.org/W2568284492","https://openalex.org/W2985450739","https://openalex.org/W2905273579","https://openalex.org/W2913529158"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-04-11T00:00:00"}