{"id":"https://openalex.org/W2951989615","doi":null,"title":"\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0633\u0643\u0631 \u0643\u0646\u0627\u0646\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629)","display_name":"\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0633\u0643\u0631 \u0643\u0646\u0627\u0646\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629)","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2951989615","mag":"2951989615"},"language":"ar","primary_location":{"id":"mag:2951989615","doi":null,"is_oa":false,"landing_page_url":"http://dspace.mahdi.edu.sd:8080/xmlui/handle/123456789/436","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5052441548","display_name":"\u0625\u0639\u062a\u0645\u0627\u062f \u0622\u062f\u0645 \u0645\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0625\u0639\u062a\u0645\u0627\u062f \u0622\u062f\u0645 \u0645\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0639\u0627\u0644","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5052441548"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.4274972,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9721999764442444,"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":0.9721999764442444,"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/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.026399999856948853,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/human-capital-accounting","display_name":"human capital accounting","score":0.8619999885559082},{"id":"https://openalex.org/keywords/human-resource-disclosure","display_name":"human resource disclosure","score":0.7310000061988831},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.781000018119812},{"id":"https://openalex.org/keywords/human-capital-measurement","display_name":"human capital measurement","score":0.6620000004768372},{"id":"https://openalex.org/keywords/industrial-enterprises","display_name":"industrial enterprises","score":0.7860000133514404},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.5659999847412109},{"id":"https://openalex.org/keywords/market-value-of-the-firm","display_name":"market value of the firm","score":0.6119999885559082}],"concepts":[{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.7192881107330322},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5945045948028564},{"id":"https://openalex.org/C2780247198","wikidata":"https://www.wikidata.org/wiki/Q633403","display_name":"Weakness","level":2,"score":0.5451383590698242},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5283827185630798},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.48584553599357605},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.4806591272354126},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4781147837638855},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4442158043384552},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.43543142080307007},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.4231325685977936},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4126039147377014},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3463500142097473},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32850757241249084},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.16974160075187683},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09176436066627502},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C105702510","wikidata":"https://www.wikidata.org/wiki/Q514","display_name":"Anatomy","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2951989615","doi":null,"is_oa":false,"landing_page_url":"http://dspace.mahdi.edu.sd:8080/xmlui/handle/123456789/436","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.9211000204086304,"display_name":"Decent work and economic growth"}],"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/W2381060554","https://openalex.org/W2941346044","https://openalex.org/W2499025607","https://openalex.org/W2801661292","https://openalex.org/W2181490063","https://openalex.org/W2267509908","https://openalex.org/W7217717599","https://openalex.org/W2739453547","https://openalex.org/W2184006426","https://openalex.org/W2320206194"],"abstract_inverted_index":{"The":[0,85,149,191,204,213,244,251],"problem":[1,38],"of":[2,10,25,39,51,76,82,90,97,120,122,127,147,156,163,170,187,194,201,224,230,235,254,264,276],"the":[3,22,32,37,40,45,49,56,66,70,74,95,98,104,111,118,128,132,139,145,154,161,164,168,171,181,184,188,198,202,236,239,258,261,272,277],"research":[4,41,86,150,205,245],"represent":[5],"off,":[6],"there":[7],"is":[8,42],"weakness":[9,75,155,223,229,252],"companies":[11],"to":[12,88,116,270],"their":[13,26],"elements":[14],"which":[15,55,131],"are":[16,216],"connected":[17],"with":[18,222],"human":[19,53,77,99,105,123,157,172,195,225,231,255,265],"resources":[20,54,78,124,158,173,196,226,256,266],"as":[21,125,233],"same":[23],"level":[24],"concrete":[27],"assets.":[28,148],"This":[29],"affects":[30,79,159],"on":[31,80,110,160],"financial":[33,71,83,112,165,189,214,242],"listings.":[34,72,84,113,166,243],"So":[35],",":[36,92,153],"formulated":[43],"in":[44,241],"following":[46],"questions:":[47],"Is":[48,73],"measured":[50],"value":[52,68,169,186,200],"company":[57,133,140,176],"has":[58,134,206,246],"possessed":[59,135],"and":[60,94,107,136,177,228,274],"its":[61,108],"explicitness":[62,121],"within":[63,137,180],"assets,":[64],"reveals":[65],"real":[67],"if":[69],"accuracy":[81,162],"aims":[87],"acquaint":[89],"concept":[91],"aim":[93],"importance":[96,119],"resources.":[100],"Also":[101],"it":[102],"measures":[103],"capital":[106],"effects":[109],"In":[114],"addition":[115],"showing":[117,178],"one":[126,234],"main":[129],"asset":[130],"it,":[138],"does":[141],"not":[142],"benefit":[143,259],"from":[144],"rest":[146],"hypotheses":[151],"that":[152],"Measuring":[167],"owned":[174],"by":[175],"them":[179,210],"assets":[182,232,237],"reflects":[183],"true":[185],"statements.":[190],"accounting":[192],"disclosure":[193],"maximizes":[197],"market":[199],"company.":[203,262,278],"many":[207],"results":[208],"among":[209,249],"ones":[211],"are:":[212],"listings":[215],"more":[217],"objectivity":[218],"when":[219],"they":[220],"connect":[221],"value,":[227],"increases,":[238],"trust":[240],"some":[247],"recommendations":[248],"them:":[250],"accountancy":[253],"increases":[257],"for":[260],"Weakness":[263],"helps":[267],"all":[268],"parts":[269],"justify":[271],"quality":[273],"performance":[275]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2019-06-27T00:00:00"}