{"id":"https://openalex.org/W2983370087","doi":"https://doi.org/10.34093/jafs.v12i39.168","title":"\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0622\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644","display_name":"\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0622\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644","publication_year":2019,"publication_date":"2019-01-27","ids":{"openalex":"https://openalex.org/W2983370087","doi":"https://doi.org/10.34093/jafs.v12i39.168","mag":"2983370087"},"language":"ar","primary_location":{"id":"doi:10.34093/jafs.v12i39.168","doi":"https://doi.org/10.34093/jafs.v12i39.168","is_oa":true,"landing_page_url":"https://doi.org/10.34093/jafs.v12i39.168","pdf_url":"http://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/168/98","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/168/98","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023987643","display_name":"\u0642\u0635\u064a \u0639\u0628\u062f \u0627\u0644\u062d\u0627\u0641\u0638 \u062c\u0648\u0627\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0642\u0635\u064a \u0639\u0628\u062f \u0627\u0644\u062d\u0627\u0641\u0638 \u062c\u0648\u0627\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5025751793","display_name":"\u0645.\u0643. \u062f. \u062e\u0648\u0644\u0629 \u0637\u0627\u0644\u0628 \u062c\u0628\u0627\u0631","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645.\u0643. \u062f. \u062e\u0648\u0644\u0629 \u0637\u0627\u0644\u0628 \u062c\u0628\u0627\u0631","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"39","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9779999852180481,"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/T13509","display_name":"Accounting and Financial Management","score":0.9779999852180481,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.005499999970197678,"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/T13366","display_name":"Accounting Theory and Financial Reporting","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/income","display_name":"income","score":0.5249999761581421},{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.5609999895095825},{"id":"https://openalex.org/keywords/externalities","display_name":"externalities","score":0.6079999804496765},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.6240000128746033},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.8460000157356262},{"id":"https://openalex.org/keywords/crude-oil-refining","display_name":"crude oil refining","score":0.6610000133514404},{"id":"https://openalex.org/keywords/pollution-costs","display_name":"pollution costs","score":0.3569999933242798}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.27842211723327637}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.34093/jafs.v12i39.168","doi":"https://doi.org/10.34093/jafs.v12i39.168","is_oa":true,"landing_page_url":"https://doi.org/10.34093/jafs.v12i39.168","pdf_url":"http://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/168/98","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","raw_type":"journal-article"},{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/168","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/168","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/168/98","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:3109703795","doi":null,"is_oa":false,"landing_page_url":"https://www.iasj.net/iasj/article/130983","pdf_url":null,"source":{"id":"https://openalex.org/S4306515273","display_name":"Journal of Accounting and Financial Studies","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":"Journal of Accounting and Financial Studies","raw_type":null}],"best_oa_location":{"id":"doi:10.34093/jafs.v12i39.168","doi":"https://doi.org/10.34093/jafs.v12i39.168","is_oa":true,"landing_page_url":"https://doi.org/10.34093/jafs.v12i39.168","pdf_url":"http://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/168/98","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8799999952316284,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2983370087.pdf","grobid_xml":"https://content.openalex.org/works/W2983370087.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3109703795","https://openalex.org/W7217417690","https://openalex.org/W3100499834","https://openalex.org/W3176708936","https://openalex.org/W4382656561","https://openalex.org/W7218289180","https://openalex.org/W4297878450","https://openalex.org/W7044230184","https://openalex.org/W7214547185","https://openalex.org/W4239019019"],"abstract_inverted_index":{"\u064a\u0635\u0627\u062d\u0628":[0],"\u0646\u0634\u0627\u0637":[1],"\u0627\u0644\u0648\u062d\u062f\u0629":[2],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[3,39,61],"\u0628\u0639\u0636":[4],"\u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a":[5],"\u0627\u0644\u0633\u0644\u0628\u064a\u0629":[6],"\u0641\u064a":[7,34,52,93],"\u0627\u0644\u0628\u064a\u0626\u0629":[8],"\u0643\u062a\u0644\u0648\u062b":[9],"\u0627\u0644\u0647\u0648\u0627\u0621":[10],"\u0648\u0627\u0644\u0645\u0627\u0621":[11],"\u0648\u0627\u0644\u062a\u0631\u0628\u0629":[12],"\u064a\u0635\u0639\u0628":[13],"\u0642\u064a\u0627\u0633":[14,116],"\u0628\u0639\u0636\u0647\u0627":[15],"\u0644\u0643\u0648\u0646\u0647\u0627":[16],"\u0646\u0641\u0642\u0627\u062a":[17],"\u062e\u0627\u0631\u062c\u064a\u0629":[18],"\u0648\u0644\u0643\u064a":[19],"\u064a\u062a\u0645":[20],"\u062a\u062c\u0646\u0628":[21],"\u062a\u0644\u0643":[22],"\u0627\u0644\u0646\u0641\u0642\u0627\u062a":[23],"\u064a\u0646\u0628\u063a\u064a":[24],"\u0642\u064a\u0627\u0633\u0647\u0627":[25],"\u0627\u0648":[26],"\u062a\u0642\u062f\u064a\u0631":[27],"\u0642\u064a\u0645\u062a\u0647\u0627":[28],"\u0644\u064a\u062a\u0645":[29],"\u0627\u0644\u0627\u0641\u0635\u0627\u062d":[30],"\u0639\u0646":[31],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[32,49],"\u0627\u0644\u0628\u064a\u0626\u064a\u0629":[33,50,55,106,118],"\u0635\u0644\u0628":[35],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[36],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[37,46],"\u0644\u0644\u0648\u062d\u062f\u0629":[38,60],"\u0645\u0646":[40,69,110,127],"\u0627\u062c\u0644":[41],"\u0623\u0637\u0644\u0627\u0639":[42],"\u0627\u0644\u0645\u062f\u0631\u0627\u0621":[43],"\u0648\u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646":[44],"\u0644\u0644\u0642\u0648\u0627\u0626\u0645":[45],"\u062d\u0648\u0644":[47],"\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a":[48],".\u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627":[51],"\u062e\u0641\u0636":[53],"\u0627\u0644\u0643\u0644\u0641":[54],"\u0648":[56,73,75,122],"\u0632\u064a\u0627\u062f\u0629":[57],"\u0627\u0644\u062f\u062e\u0644":[58],"\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a":[59],"\u060c":[62],"\u0648\u0642\u062f":[63],"\u0623\u0633\u062a\u0646\u062f":[64],"\u0627\u0644\u0628\u062d\u062b":[65],"\u0627\u0644\u0649":[66],"\u0627\u0644\u0645\u0646\u0647\u062c":[67,82],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a":[68],"\u062e\u0644\u0627\u0644":[70,111],"\u0627\u0644\u0643\u062a\u0628":[71],"\u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644":[72],"\u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a":[74],"\u0627\u0644\u0627\u0646\u062a\u0631\u0646\u062a":[76],"\u0644\u062a\u063a\u0637\u064a\u0629":[77],"\u0627\u0644\u0625\u0637\u0627\u0631":[78],"\u0627\u0644\u0646\u0638\u0631\u064a":[79],"\u0644\u0644\u0628\u062d\u062b.":[80],"\u0648\u0627\u0644\u0649":[81],"\u0627\u0644\u0627\u0633\u062a\u0646\u0628\u0627\u0637\u064a":[83],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[84],"\u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[85],"\u0639\u0644\u0649":[86],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[87],"\u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[88],"\u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629":[89],"\u0628\u0625\u062d\u062f\u0649":[90],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[91],"\u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629":[92],"\u062a\u0643\u0631\u064a\u0631":[94],"\u0627\u0644\u0646\u0641\u0637":[95],"\u0627\u0644\u062e\u0627\u0645":[96],"\u0648\u0647\u064a":[97],"\u0634\u0631\u0643\u0629":[98],"\u0645\u0635\u0627\u0641\u064a":[99],"\u0627\u0644\u0648\u0633\u0637":[100],"(\u0634\u0631\u0643\u0629":[101],"\u0639\u0627\u0645\u0629)\u060c":[102],"\u0648\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[103],"\u062a\u0643\u0627\u0644\u064a\u0641":[104],"\u0627\u0644\u062c\u0648\u062f\u0629":[105],"\u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629":[107],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629":[108],"\u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629":[109],"\u0639\u062f\u0629":[112],"\u0627\u062c\u0631\u0627\u0621\u0627\u062a":[113],"\u0648\u0623\u062f\u0648\u0627\u062a":[114],"\u062a\u0633\u062a\u0637\u064a\u0639":[115],"\u0627\u0644\u0627\u0646\u0634\u0637\u0629":[117],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629":[119],"\u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[120],"\u0639\u0646\u0647\u0627\u060c":[121],"\u0648\u0636\u0639":[123],"\u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a":[124],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[125],"\u0644\u0644\u062d\u062f":[126],"\u0645\u0646\u0647\u0627,":[128],"\u0648\u0628\u0645\u0627":[129],"\u064a\u0646\u0633\u062c\u0645":[130],"\u0648\u064a\u062a\u0646\u0627\u0633\u0628":[131],"\u0648\u064a\u062a\u0648\u0627\u0641\u0642":[132],"\u0645\u0639":[133],"\u0645\u0637\u0627\u0644\u0628":[134],"\u0623\u0635\u062d\u0627\u0628":[135],"\u0627\u0644\u0645\u0635\u0627\u0644\u062d.":[136]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-11-22T00:00:00"}
