{"id":"https://openalex.org/W2952890283","doi":null,"title":"\u0644\u0645\u0628\u0627\u062f\u0626\u060c \u0627\u0644\u0641\u0631\u0648\u0636 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629 \u0648\u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u06cc\u0629 \u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u06cc\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a - \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0628\u0629","display_name":"\u0644\u0645\u0628\u0627\u062f\u0626\u060c \u0627\u0644\u0641\u0631\u0648\u0636 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629 \u0648\u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u06cc\u0629 \u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u06cc\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a - \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0628\u0629","publication_year":2015,"publication_date":"2015-12-31","ids":{"openalex":"https://openalex.org/W2952890283","mag":"2952890283"},"language":"ar","primary_location":{"id":"mag:2952890283","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/40162","pdf_url":null,"source":{"id":"https://openalex.org/S4306537536","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","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","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/A5081204255","display_name":"\u0628\u0646 \u062e\u0644\u064a\u0641\u0629 \u0628\u0644\u0642\u0627\u0633\u0645","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157185","display_name":"University of Eloued","ror":"https://ror.org/05416s909","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210157185"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0628\u0646 \u062e\u0644\u064a\u0641\u0629 \u0628\u0644\u0642\u0627\u0633\u0645","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0647\u064a\u062f \u062d\u0645\u0647 \u0644\u062e\u0636\u0631\u060c \u0627\u0644\u0648\u0627\u062f\u064a -\u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0647\u064a\u062f \u062d\u0645\u0647 \u0644\u062e\u0636\u0631\u060c \u0627\u0644\u0648\u0627\u062f\u064a -\u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I4210157185"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081204255"],"corresponding_institution_ids":["https://openalex.org/I4210157185"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.5721116,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"1","first_page":"73","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9926999807357788,"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":0.9926999807357788,"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":0.005100000184029341,"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":0.0005000000237487257,"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-statements","display_name":"financial statements","score":0.6169999837875366},{"id":"https://openalex.org/keywords/accounting-principles","display_name":"accounting principles","score":0.7549999952316284},{"id":"https://openalex.org/keywords/comparative-analysis","display_name":"comparative analysis","score":0.5019999742507935},{"id":"https://openalex.org/keywords/qualitative-characteristics-of-financial-statements","display_name":"qualitative characteristics of financial statements","score":0.7059999704360962}],"concepts":[{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.28346654772758484}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2952890283","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/40162","pdf_url":null,"source":{"id":"https://openalex.org/S4306537536","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","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","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/W2907425679","https://openalex.org/W2781665527","https://openalex.org/W3118500883","https://openalex.org/W2268068582","https://openalex.org/W2315420089","https://openalex.org/W4411881345","https://openalex.org/W2978367379","https://openalex.org/W3008462388","https://openalex.org/W2996122950","https://openalex.org/W4412114838"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-06-27T00:00:00"}
