{"id":"https://openalex.org/W3096997668","doi":null,"title":"\u0623\u062b\u0631 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629","display_name":"\u0623\u062b\u0631 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629","publication_year":2019,"publication_date":"2019-07-01","ids":{"openalex":"https://openalex.org/W3096997668","mag":"3096997668"},"language":"ar","primary_location":{"id":"mag:3096997668","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/122157","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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/A5007733065","display_name":"\u062a\u0642\u0631\u0648\u0631\u062a \u0645\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210164694","display_name":"Hassiba Benbouali University of Chlef","ror":"https://ror.org/04yymzm67","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210164694"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u062a\u0642\u0631\u0648\u0631\u062a \u0645\u062d\u0645\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0644\u0641 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0644\u0641 - \u0627\u0644\u062c\u0632\u0627\u0626\u0631","institution_ids":["https://openalex.org/I4210164694"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5007733065"],"corresponding_institution_ids":["https://openalex.org/I4210164694"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.3560422,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"1","first_page":"31","last_page":"46"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.7329000234603882,"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"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.7329000234603882,"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"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0925000011920929,"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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.04100000113248825,"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/information-technology","display_name":"information technology","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.9879999756813049},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.7919999957084656}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29376447200775146}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3096997668","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/122157","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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/W3004878985","https://openalex.org/W3157643349","https://openalex.org/W3114480904","https://openalex.org/W7165784337","https://openalex.org/W4385066612","https://openalex.org/W2888986846","https://openalex.org/W4411912690","https://openalex.org/W3093458654","https://openalex.org/W2742586240","https://openalex.org/W2966707403"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-25T08:18:29.962427","created_date":"2020-11-09T00:00:00"}