{"id":"https://openalex.org/W3140536035","doi":null,"title":"\u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0644\u064a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0636\u062e\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a -\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 -","display_name":"\u062f\u0648\u0631 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0644\u064a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0636\u062e\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a -\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 -","publication_year":2019,"publication_date":"2019-03-01","ids":{"openalex":"https://openalex.org/W3140536035","mag":"3140536035"},"language":"ar","primary_location":{"id":"mag:3140536035","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/82535","pdf_url":null,"source":{"id":"https://openalex.org/S4306537423","display_name":"\u0645\u062c\u0644\u0629 \u0622\u0641\u0627\u0642 \u0644\u0644\u0639\u0644\u0648\u0645","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":"\u0627\u0641\u0627\u0642 \u0644\u0644\u0639\u0644\u0648\u0645","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/A5043932342","display_name":"\u0632\u0627\u0648\u064a \u0639\u064a\u0633\u0649","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403386610","display_name":"University Center of Aflou","ror":"https://ror.org/04ecnk821","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4403386610"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"\u0639\u064a\u0633\u0649 \u0632\u0627\u0648\u064a","raw_affiliation_strings":["\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0627\u0641\u0644\u0648"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0627\u0641\u0644\u0648","institution_ids":["https://openalex.org/I4403386610"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043932342"],"corresponding_institution_ids":["https://openalex.org/I4403386610"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.43859839,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"2","first_page":"294","last_page":"304"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9146000146865845,"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":0.9146000146865845,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0674000009894371,"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/T13509","display_name":"Accounting and Financial Management","score":0.002899999963119626,"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/inflation-accounting","display_name":"inflation accounting","score":0.9359999895095825},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.9020000100135803},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.6700000166893005},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3360099196434021}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3140536035","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/82535","pdf_url":null,"source":{"id":"https://openalex.org/S4306537423","display_name":"\u0645\u062c\u0644\u0629 \u0622\u0641\u0627\u0642 \u0644\u0644\u0639\u0644\u0648\u0645","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":"\u0627\u0641\u0627\u0642 \u0644\u0644\u0639\u0644\u0648\u0645","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/W4308051178","https://openalex.org/W4411835102","https://openalex.org/W7072569282","https://openalex.org/W6885151199","https://openalex.org/W4409193836","https://openalex.org/W7216138746","https://openalex.org/W4390338347","https://openalex.org/W7150749044","https://openalex.org/W2963584136","https://openalex.org/W4390445247"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2021-04-13T00:00:00"}