{"id":"https://openalex.org/W3082759010","doi":"https://doi.org/10.21608/sjar.2020.110178","title":"\u0623\u062b\u0631 \u062a\u063a\u0637\u06cc\u0629 \u0627\u0644\u0645\u062d\u0644\u0644\u06cc\u0646 \u0627\u0644\u0645\u0627\u0644\u06cc\u06cc\u0646 \u0644\u0644\u0634\u0631\u06a9\u0627\u062a \u0639\u0644\u0649 \u06a9\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u06cc\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","display_name":"\u0623\u062b\u0631 \u062a\u063a\u0637\u06cc\u0629 \u0627\u0644\u0645\u062d\u0644\u0644\u06cc\u0646 \u0627\u0644\u0645\u0627\u0644\u06cc\u06cc\u0646 \u0644\u0644\u0634\u0631\u06a9\u0627\u062a \u0639\u0644\u0649 \u06a9\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u06cc\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","publication_year":2020,"publication_date":"2020-03-01","ids":{"openalex":"https://openalex.org/W3082759010","doi":"https://doi.org/10.21608/sjar.2020.110178","mag":"3082759010"},"language":"ar","primary_location":{"id":"doi:10.21608/sjar.2020.110178","doi":"https://doi.org/10.21608/sjar.2020.110178","is_oa":true,"landing_page_url":"https://doi.org/10.21608/sjar.2020.110178","pdf_url":"https://sjar.journals.ekb.eg/article_110178_799629eccccb62d61ca450a78430a947.pdf","source":{"id":"https://openalex.org/S4210177271","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","issn_l":"2636-3739","issn":["2636-3739","2636-3747"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://sjar.journals.ekb.eg/article_110178_799629eccccb62d61ca450a78430a947.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100035035","display_name":"\u0627\u0644\u0633\u064a\u062f \u062d\u0633\u0646 \u0633\u0627\u0644\u0645 \u0628\u0640\u0640\u0644\u0627\u0644","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192398990","display_name":"Zagazig University","ror":"https://ror.org/053g6we49","country_code":"EG","type":"education","lineage":["https://openalex.org/I192398990"]}],"countries":["EG"],"is_corresponding":true,"raw_author_name":"\u0627\u0644\u0633\u06cc\u062f \u062d\u0633\u0646 \u0633\u0627\u0644\u0645 \u0628\u0644\u0627\u0644","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629- \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u0642\u0627\u0632\u064a\u0642"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629- \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0632\u0642\u0627\u0632\u064a\u0642","institution_ids":["https://openalex.org/I192398990"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5100035035"],"corresponding_institution_ids":["https://openalex.org/I192398990"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.1544704,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"2","first_page":"788","last_page":"845"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.5859000086784363,"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/T10019","display_name":"Corporate Finance and Governance","score":0.5859000086784363,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.1565999984741211,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.12559999525547028,"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/investment-efficiency","display_name":"investment efficiency","score":0.8709999918937683},{"id":"https://openalex.org/keywords/analyst-recommendations","display_name":"analyst recommendations","score":0.7580000162124634},{"id":"https://openalex.org/keywords/egyptian-joint-stock-companies","display_name":"Egyptian joint-stock companies","score":0.7940000295639038},{"id":"https://openalex.org/keywords/egyptian-exchange","display_name":"Egyptian Stock Exchange","score":0.5820000171661377},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.7450000047683716}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.28879237174987793}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/sjar.2020.110178","doi":"https://doi.org/10.21608/sjar.2020.110178","is_oa":true,"landing_page_url":"https://doi.org/10.21608/sjar.2020.110178","pdf_url":"https://sjar.journals.ekb.eg/article_110178_799629eccccb62d61ca450a78430a947.pdf","source":{"id":"https://openalex.org/S4210177271","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","issn_l":"2636-3739","issn":["2636-3739","2636-3747"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/sjar.2020.110178","doi":"https://doi.org/10.21608/sjar.2020.110178","is_oa":true,"landing_page_url":"https://doi.org/10.21608/sjar.2020.110178","pdf_url":"https://sjar.journals.ekb.eg/article_110178_799629eccccb62d61ca450a78430a947.pdf","source":{"id":"https://openalex.org/S4210177271","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","issn_l":"2636-3739","issn":["2636-3739","2636-3747"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3082759010.pdf","grobid_xml":"https://content.openalex.org/works/W3082759010.grobid-xml"},"referenced_works_count":57,"referenced_works":["https://openalex.org/W206890942","https://openalex.org/W566342905","https://openalex.org/W601360143","https://openalex.org/W2011154793","https://openalex.org/W2036902197","https://openalex.org/W2043275307","https://openalex.org/W2060226673","https://openalex.org/W2062513071","https://openalex.org/W2066642167","https://openalex.org/W2075397703","https://openalex.org/W2079417620","https://openalex.org/W2087233319","https://openalex.org/W2092439851","https://openalex.org/W2095299437","https://openalex.org/W2096706783","https://openalex.org/W2104292929","https://openalex.org/W2106015875","https://openalex.org/W2114660587","https://openalex.org/W2124597406","https://openalex.org/W2143528925","https://openalex.org/W2145788913","https://openalex.org/W2163656434","https://openalex.org/W2166215547","https://openalex.org/W2343531883","https://openalex.org/W2564268022","https://openalex.org/W2596865863","https://openalex.org/W2600049299","https://openalex.org/W2607115274","https://openalex.org/W2613564312","https://openalex.org/W2765671233","https://openalex.org/W2766611246","https://openalex.org/W2768570145","https://openalex.org/W2795322594","https://openalex.org/W2808596559","https://openalex.org/W2885091116","https://openalex.org/W2890170556","https://openalex.org/W2891893062","https://openalex.org/W2953238428","https://openalex.org/W2977716251","https://openalex.org/W2990648240","https://openalex.org/W3009160618","https://openalex.org/W3019880441","https://openalex.org/W3121131820","https://openalex.org/W3121881373","https://openalex.org/W3123151012","https://openalex.org/W3123717347","https://openalex.org/W3124088497","https://openalex.org/W3124168832","https://openalex.org/W3125023303","https://openalex.org/W3125136056","https://openalex.org/W3125293776","https://openalex.org/W3125499115","https://openalex.org/W3125686936","https://openalex.org/W3125982850","https://openalex.org/W3126259158","https://openalex.org/W4299646271","https://openalex.org/W4388111604"],"related_works":["https://openalex.org/W4415911410","https://openalex.org/W3176815958","https://openalex.org/W3215643568","https://openalex.org/W4389551885","https://openalex.org/W2969544235","https://openalex.org/W3106889547","https://openalex.org/W4403357379","https://openalex.org/W2990928822","https://openalex.org/W4294101821","https://openalex.org/W3153055491"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1],"\u0627\u0644\u0628\u062d\u062b":[2,72,107],"\u0625\u0644\u0649":[3,52,86,94],"\u062f\u0631\u0627\u0633\u0629":[4],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631":[5],"\u0623\u062b\u0631":[6,22],"\u062a\u063a\u0637\u064a\u0629":[7,23,112,130],"\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646":[8,24,40,46,113,131],"\u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646":[9,25,41,47,114,132],"\u0644\u0644\u0634\u0631\u06a9\u0627\u062a":[10,26,48,115,133],"\u0639\u0644\u0649":[11,27,56,73,102,110,116],"\u06a9\u0641\u0627\u0621\u0629":[12,28,135],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0628\u0647\u0627.":[13],"\u0645\u0646":[14,76,80,92],"\u062e\u0644\u0627\u0644":[15,49],"\u0627\u0644\u0625\u062c\u0627\u0628\u0629":[16],"\u0639\u0646":[17,60],"\u0627\u0644\u062a\u0633\u0627\u0624\u0644":[18],"\u0627\u0644\u062a\u0627\u0644\u0649:":[19],"\u0645\u0627":[20],"\u0647\u0648":[21],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0628\u0647\u0627":[29],"\u061f":[30],"\u0648\u0645\u0646":[31],"\u0623\u062c\u0644":[32],"\u0627\u062e\u062a\u0628\u0627\u0631":[33],"\u0641\u0631\u0636\u064a\u0629":[34,71],"\u0627\u0644\u0628\u062d\u062b\u060c":[35],"\u062a\u0645":[36,54],"\u0627\u0644\u0625\u0633\u062a\u0639\u0627\u0646\u0629":[37],"\u0628\u0645\u0642\u064a\u0627\u0633":[38],"\u0644\u062a\u063a\u0637\u064a\u0629":[39],"\u0644\u0644\u0634\u0631\u06a9\u0627\u062a\u060c":[42],"\u0648\u0647\u0648":[43],"\u0639\u062f\u062f":[44],"\u062a\u0648\u0635\u064a\u0627\u062a":[45],"\u0627\u0644\u0639\u0627\u0645.":[50],"\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629":[51],"\u0630\u0644\u06a9\u060c":[53],"\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[55],"\u0642\u064a\u0645\u0629":[57],"\u0628\u0648\u0627\u0642\u0649":[58],"\u0627\u0644\u0625\u0646\u062d\u0631\u0627\u0641":[59],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631":[61,120,136],"\u0627\u0644\u0645\u062a\u0648\u0642\u0639":[62],"(\u06a9\u0645\u0642\u064a\u0627\u0633":[63],"\u0639\u06a9\u0633\u0649":[64],"\u0644\u06a9\u0641\u0627\u0621\u0629":[65],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631).":[66],"\u0648\u0642\u062f":[67],"\u0642\u0627\u0645":[68],"\u0627\u0644\u0628\u0627\u062d\u062b":[69],"\u0628\u0627\u062e\u062a\u0628\u0627\u0631":[70],"\u0639\u064a\u0646\u0629":[74],"\u0645\u06a9\u0648\u0646\u0629":[75],"(289":[77],"\u0645\u0634\u0627\u0647\u062f\u0629)":[78],"\u0644\u0639\u064a\u0646\u0629":[79],"\u0627\u0644\u0634\u0631\u06a9\u0627\u062a":[81,122],"\u0645\u0642\u064a\u062f\u0629":[82],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629":[83],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[84],"\u0648\u062a\u0646\u062a\u0645\u0649":[85],"\u0642\u0637\u0627\u0639\u0627\u062a":[87],"\u063a\u064a\u0631":[88],"\u0645\u0627\u0644\u064a\u0629":[89],"\u0641\u0649":[90,121,127],"\u0627\u0644\u0641\u062a\u0631\u0629":[91],"2011":[93],"2017\u0645.":[95],"\u0648\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[96],"\u0623\u0633\u0644\u0648\u0628":[97],"\u062a\u062d\u0644\u064a\u0644":[98],"\u0627\u0644\u0625\u0646\u062d\u062f\u0627\u0631":[99],"\u0627\u0644\u0645\u062a\u0639\u062f\u062f\u060c":[100],"\u0627\u0639\u062a\u0645\u0627\u062f\u0627":[101],"Panel":[103],"Data":[104],"\u060c":[105],"\u064a\u0648\u0641\u0631":[106],"\u062f\u0644\u064a\u0644\u0627\u064b":[108],"\u0627\u062e\u062a\u0628\u0627\u0631\u064a\u0627\u064b":[109],"\u0623\u0646":[111],"\u0639\u0644\u0627\u0642\u0629":[117],"\u0645\u0648\u062c\u0628\u0629":[118],"\u0628\u06a9\u0641\u0627\u0621\u0629":[119],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[123],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c":[124],"\u0628\u0645\u0639\u0646\u0649":[125],"\u0623\u0646\u0647":[126],"\u0638\u0644":[128],"\u0632\u064a\u0627\u062f\u0629":[129],"\u062a\u0632\u062f\u0627\u062f":[134],"\u0628\u0647\u0627":[137]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-09-08T00:00:00"}
