{"id":"https://openalex.org/W3033270753","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629","display_name":"\u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629","publication_year":2013,"publication_date":"2013-11-27","ids":{"openalex":"https://openalex.org/W3033270753","mag":"3033270753"},"language":"ar","primary_location":{"id":"mag:3033270753","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/112686","pdf_url":null,"source":{"id":"https://openalex.org/S4306536846","display_name":"\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0639\u0644\u0645\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":"\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0639\u0644\u0645\u064a\u0629","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5059127288","display_name":"\u0628\u0648\u0642\u0635\u0629 \u0633\u0644\u064a\u0645\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":"\u0628\u0648\u0642\u0635\u0629 \u0633\u0644\u064a\u0645\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"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011380280","display_name":"\u0645\u0644\u064a\u0643\u0629 \u0645\u0646\u0635\u0648\u0631","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405252898","display_name":"Centre Universitaire Morsli Abdellah de Tipaza","ror":"https://ror.org/003b7tf67","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4405252898"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0645\u0646\u0635\u0648\u0631 \u0645\u0644\u064a\u0643\u0629","raw_affiliation_strings":["\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0645\u0631\u0633\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0644\u062a\u064a\u0628\u0627\u0632\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0645\u0631\u0633\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0644\u062a\u064a\u0628\u0627\u0632\u0629","institution_ids":["https://openalex.org/I4405252898"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"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":"1","issue":"3","first_page":"400","last_page":"427"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.31200000643730164,"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":0.31200000643730164,"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/T13074","display_name":"Global Financial Regulation and Crises","score":0.1873999983072281,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.10419999808073044,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/disclosure","display_name":"disclosure","score":0.9700000286102295},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9929999709129333},{"id":"https://openalex.org/keywords/financial-markets","display_name":"financial markets","score":0.996999979019165},{"id":"https://openalex.org/keywords/global-financial-crises","display_name":"global financial crises","score":0.8870000243186951},{"id":"https://openalex.org/keywords/financial-crisis-management","display_name":"financial crisis management","score":0.8180000185966492}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2891015410423279}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3033270753","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/112686","pdf_url":null,"source":{"id":"https://openalex.org/S4306536846","display_name":"\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0639\u0644\u0645\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":"\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0639\u0644\u0645\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/W2884926950","https://openalex.org/W2924520917","https://openalex.org/W4412141161","https://openalex.org/W2905713028","https://openalex.org/W3126301481","https://openalex.org/W2912903559","https://openalex.org/W4210261957","https://openalex.org/W3032999643","https://openalex.org/W4407887539","https://openalex.org/W4411702234"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-06-12T00:00:00"}