{"id":"https://openalex.org/W2955880100","doi":null,"title":"\u0639\u0645\u0644\u064a\u0629 \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a","display_name":"\u0639\u0645\u0644\u064a\u0629 \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a","publication_year":2014,"publication_date":"2014-04-01","ids":{"openalex":"https://openalex.org/W2955880100","mag":"2955880100"},"language":"ar","primary_location":{"id":"mag:2955880100","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/86620","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/A5027739462","display_name":"\u0645\u062d\u0645\u062f \u0637\u0648\u064a\u0644\u0628","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":true,"raw_author_name":"\u0645\u062d\u0645\u062f \u0637\u0648\u064a\u0644\u0628","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":["https://openalex.org/A5027739462"],"corresponding_institution_ids":["https://openalex.org/I4210107086"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.59648191,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"1","first_page":"426","last_page":"441"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9307000041007996,"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":0.9307000041007996,"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":0.033900000154972076,"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":0.01759999990463257,"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/international-accounting-standards","display_name":"international accounting standards","score":0.925000011920929},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.6259999871253967},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.6800000071525574},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.7929999828338623}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23341971635818481}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2955880100","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/86620","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":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3110748476","https://openalex.org/W2765800546","https://openalex.org/W2962060681","https://openalex.org/W2968247355","https://openalex.org/W2999323343","https://openalex.org/W1577516082","https://openalex.org/W2567464460","https://openalex.org/W2513625062","https://openalex.org/W3088071516","https://openalex.org/W6941134264"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2019-07-12T00:00:00"}
