{"id":"https://openalex.org/W3216625458","doi":null,"title":"Les normes comptables internationales et leur application en Alg\u00e9rie","display_name":"Les normes comptables internationales et leur application en Alg\u00e9rie","publication_year":2009,"publication_date":"2009-12-31","ids":{"openalex":"https://openalex.org/W3216625458","mag":"3216625458"},"language":"fr","primary_location":{"id":"mag:3216625458","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/161348","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/A5069695297","display_name":"Djamal Lachichi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210165002","display_name":"\u00c9cole Sup\u00e9rieure de Commerce","ror":"https://ror.org/05md7ag74","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210165002"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"Djamal Lachichi","raw_affiliation_strings":["ECOLE SUPERIEURE DE COMMERCE  ALGER"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ECOLE SUPERIEURE DE COMMERCE  ALGER","institution_ids":["https://openalex.org/I4210165002"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5069695297"],"corresponding_institution_ids":["https://openalex.org/I4210165002"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.6909205,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"1","first_page":"135","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7949000000953674,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7949000000953674,"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":0.156700000166893,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.024399999529123306,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.8859999775886536},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9300000071525574},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8500000238418579},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5979999899864197},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.7039999961853027}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6255823969841003}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3216625458","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/161348","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":[],"sustainable_development_goals_aurora":[],"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/W2923189880","https://openalex.org/W2906153241","https://openalex.org/W4412117273","https://openalex.org/W2527887226","https://openalex.org/W2960008285","https://openalex.org/W2951113555","https://openalex.org/W4412117917","https://openalex.org/W3190805213","https://openalex.org/W4412117534","https://openalex.org/W2789004108"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2021-12-06T00:00:00"}
