{"id":"https://openalex.org/W2963658637","doi":null,"title":"\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u06cc\u0645\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062c\u062f\u06cc\u062f \u0644\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u06cc\u06cc\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u06cc\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u0628 \u0645\u0639 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u06cc\u06cc\u0631 IASB FASB \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0627\u0644\u0623\u0645\u0631\u06cc\u0643\u064a","display_name":"\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u06cc\u0645\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062c\u062f\u06cc\u062f \u0644\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u06cc\u06cc\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u06cc\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u0628 \u0645\u0639 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u06cc\u06cc\u0631 IASB FASB \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0627\u0644\u0623\u0645\u0631\u06cc\u0643\u064a","publication_year":2017,"publication_date":"2017-06-30","ids":{"openalex":"https://openalex.org/W2963658637","mag":"2963658637"},"language":"ar","primary_location":{"id":"mag:2963658637","doi":null,"is_oa":false,"landing_page_url":"http://193.194.91.150/en/downArticle/41/17/1/88741","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Human Sciences","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/A5020390586","display_name":"\u0642\u0627\u0634\u064a \u062e\u0627\u0644\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83332908","display_name":"University of Blida","ror":"https://ror.org/03g41pw14","country_code":"DZ","type":"education","lineage":["https://openalex.org/I83332908"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0642\u0627\u0634\u064a \u062e\u0627\u0644\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629","institution_ids":["https://openalex.org/I83332908"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024373521","display_name":"\u0627\u0644\u0639\u0631\u0627\u0628\u064a \u062d\u0645\u0632\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83332908","display_name":"University of Blida","ror":"https://ror.org/03g41pw14","country_code":"DZ","type":"education","lineage":["https://openalex.org/I83332908"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0627\u0644\u0639\u0631\u0627\u0628\u064a \u062d\u0645\u0632\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629","institution_ids":["https://openalex.org/I83332908"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I83332908"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.42767683,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"17","issue":"1","first_page":"657","last_page":"672"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9878000020980835,"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":0.9878000020980835,"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":0.004699999932199717,"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":0.004000000189989805,"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/conceptual-framework","display_name":"conceptual framework","score":0.6399999856948853},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.878000020980835},{"id":"https://openalex.org/keywords/iasb-fasb-convergence","display_name":"IASB-FASB convergence","score":0.8069999814033508},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.7879999876022339},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.7450000047683716},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.6880000233650208}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.588489830493927},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.395528107881546}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2963658637","doi":null,"is_oa":false,"landing_page_url":"http://193.194.91.150/en/downArticle/41/17/1/88741","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Human Sciences","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"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/W2900458634","https://openalex.org/W4401529398","https://openalex.org/W4247334820","https://openalex.org/W4224315858","https://openalex.org/W4384212031","https://openalex.org/W2801995488","https://openalex.org/W2949559319","https://openalex.org/W4324013969","https://openalex.org/W3089487962","https://openalex.org/W2954078306"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2019-07-30T00:00:00"}