{"id":"https://openalex.org/W3204534710","doi":null,"title":"\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IAS/IFRS \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646)","display_name":"\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IAS/IFRS \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u062f\u0631\u0627\u0633\u0629 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646)","publication_year":2021,"publication_date":"2021-06-30","ids":{"openalex":"https://openalex.org/W3204534710","mag":"3204534710"},"language":"ar","primary_location":{"id":"mag:3204534710","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/161795","pdf_url":null,"source":{"id":"https://openalex.org/S4306537558","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0644\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","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":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0644\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","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/A5000578141","display_name":"\u0643\u0646\u0632\u0629 \u0628\u0631\u0627\u0647\u0645\u0629","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132180716","display_name":"Larbi Ben M'hidi University of Oum El Bouaghi","ror":"https://ror.org/0034tbg85","country_code":"DZ","type":"education","lineage":["https://openalex.org/I3132180716"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0643\u0646\u0632\u0629 \u0628\u0631\u0627\u0647\u0645\u0629","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","institution_ids":["https://openalex.org/I3132180716"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048828488","display_name":"\u0623\u062d\u0645\u062f \u0628\u0648\u0631\u0627\u0633","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767747","display_name":"University of Constantine 3","ror":"https://ror.org/04wk25q62","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4391767747"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0628\u0648\u0631\u0627\u0633","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0642\u0633\u0646\u0637\u064a\u0646\u0629 3"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0642\u0633\u0646\u0637\u064a\u0646\u0629 3","institution_ids":["https://openalex.org/I4391767747"]}]}],"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":0.23185982,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"2","first_page":"1010","last_page":"1026"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7470999956130981,"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":0.7470999956130981,"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":0.17299999296665192,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.06889999657869339,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.7820000052452087},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8539999723434448},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8330000042915344},{"id":"https://openalex.org/keywords/financial-information-quality","display_name":"financial information quality","score":0.765999972820282}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5106869339942932},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38520482182502747}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3204534710","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/161795","pdf_url":null,"source":{"id":"https://openalex.org/S4306537558","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0644\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","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":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0644\u062c\u0627\u0645\u0639\u0629 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a","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/W4293128300","https://openalex.org/W2948770758","https://openalex.org/W2802315231","https://openalex.org/W7221479720","https://openalex.org/W3176247081","https://openalex.org/W3036264156","https://openalex.org/W2794409371","https://openalex.org/W3045316514","https://openalex.org/W7213893374","https://openalex.org/W4395703786"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2021-10-11T00:00:00"}