{"id":"https://openalex.org/W3134611764","doi":null,"title":"\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","display_name":"\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a","publication_year":2020,"publication_date":"2020-10-31","ids":{"openalex":"https://openalex.org/W3134611764","mag":"3134611764"},"language":"ar","primary_location":{"id":"mag:3134611764","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/140202","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/A5034352768","display_name":"\u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621 \u0642\u0627\u0636\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107086","display_name":"University of Algiers 3","ror":"https://ror.org/01pynjp12","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210107086"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621 \u0642\u0627\u0636\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 3","institution_ids":["https://openalex.org/I4210107086"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5034352768"],"corresponding_institution_ids":["https://openalex.org/I4210107086"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.32194625,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"2","first_page":"01","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6553000211715698,"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":0.6553000211715698,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.32030001282691956,"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/corporate-governance","display_name":"corporate governance","score":0.9539999961853027},{"id":"https://openalex.org/keywords/accounting-disclosure-quality","display_name":"accounting disclosure quality","score":0.8989999890327454},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.699999988079071}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32603919506073}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3134611764","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/140202","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":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"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/W2940827199","https://openalex.org/W7171603574","https://openalex.org/W4411835221","https://openalex.org/W3178228540","https://openalex.org/W2758270229","https://openalex.org/W7118185574","https://openalex.org/W4285557278","https://openalex.org/W7007221385","https://openalex.org/W2786180302","https://openalex.org/W7131228767"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2021-03-15T00:00:00"}