{"id":"https://openalex.org/W2954969604","doi":null,"title":"\u0645\u062f\u0649 \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0642\u0645 (570) \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631","display_name":"\u0645\u062f\u0649 \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0642\u0645 (570) \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631","publication_year":2011,"publication_date":"2011-10-01","ids":{"openalex":"https://openalex.org/W2954969604","mag":"2954969604"},"language":"ar","primary_location":{"id":"mag:2954969604","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/86180","pdf_url":null,"source":{"id":"https://openalex.org/S4210201690","display_name":"Economic Studies","issn_l":"1112-7988","issn":["1112-7988","2710-8627"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Economic Studies","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/A5058767842","display_name":"\u0627\u0644\u0627\u062e\u0636\u0631 \u0644\u0642\u0644\u064a\u0637\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145508","display_name":"University Mohamed Boudiaf of M'sila","ror":"https://ror.org/055rz8d64","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210145508"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0627\u0644\u0627\u062e\u0636\u0631 \u0644\u0642\u0644\u064a\u0637\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u064a\u0644\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u064a\u0644\u0629","institution_ids":["https://openalex.org/I4210145508"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5058767842"],"corresponding_institution_ids":["https://openalex.org/I4210145508"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.59455059,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"3","first_page":"250","last_page":"263"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6596999764442444,"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":0.6596999764442444,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.23250000178813934,"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":0.06620000302791595,"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/going-concern","display_name":"going concern","score":0.7739999890327454},{"id":"https://openalex.org/keywords/going-concern-assessment","display_name":"going concern assessment","score":0.5389999747276306},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.574999988079071},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.4650000035762787},{"id":"https://openalex.org/keywords/application-feasibility","display_name":"application feasibility","score":0.4440000057220459},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.4659999907016754}],"concepts":[{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.23344343900680542}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2954969604","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/86180","pdf_url":null,"source":{"id":"https://openalex.org/S4210201690","display_name":"Economic Studies","issn_l":"1112-7988","issn":["1112-7988","2710-8627"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Economic Studies","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/W2902484899","https://openalex.org/W3178354402","https://openalex.org/W4236859999","https://openalex.org/W3032933834","https://openalex.org/W4412179287","https://openalex.org/W3093281635","https://openalex.org/W3012426897","https://openalex.org/W4412149431","https://openalex.org/W2997911377","https://openalex.org/W4411900046"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2019-07-12T00:00:00"}
