{"id":"https://openalex.org/W4213023167","doi":"https://doi.org/10.21608/alat.2016.218156","title":"\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629","display_name":"\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629","publication_year":2016,"publication_date":"2016-07-01","ids":{"openalex":"https://openalex.org/W4213023167","doi":"https://doi.org/10.21608/alat.2016.218156"},"language":"ar","primary_location":{"id":"doi:10.21608/alat.2016.218156","doi":"https://doi.org/10.21608/alat.2016.218156","is_oa":false,"landing_page_url":"https://doi.org/10.21608/alat.2016.218156","pdf_url":null,"source":{"id":"https://openalex.org/S4210213404","display_name":"Al-Mag\u030callat\u0308 Al-Mis\u0323riyyat\u0308 Lil Dira\u0304sa\u0304t Al-Tig\u030ca\u0304riyyat\u0308 /Al-Mag\u030callat\u0308 Al-Mis\u0323riyyat\u0308 Lil Dira\u0304sa\u0304t Al-Tig\u030ca\u0304riyyat\u0308","issn_l":"1110-2284","issn":["1110-2284","2785-9703"],"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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5007809295","display_name":"\u0639\u0635\u0627\u0645 \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0627\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159247623","display_name":"Mansoura University","ror":"https://ror.org/01k8vtd75","country_code":"EG","type":"education","lineage":["https://openalex.org/I159247623"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0639\u0635\u0627\u0645 \u0639\u0628\u062f \u0627\u0644\u0645\u0646\u0639\u0645 \u0627\u062d\u0645\u062f","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629","institution_ids":["https://openalex.org/I159247623"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037622199","display_name":"\u062d\u0633\u0646\u0627\u0621 \u0639\u0637\u064a\u0629 \u062d\u0627\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159247623","display_name":"Mansoura University","ror":"https://ror.org/01k8vtd75","country_code":"EG","type":"education","lineage":["https://openalex.org/I159247623"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u062d\u0633\u0646\u0627\u0621 \u0639\u0637\u064a\u0629 \u062d\u0627\u0645\u062f","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629","institution_ids":["https://openalex.org/I159247623"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083246209","display_name":"\u0639\u0644\u064a \u062e\u064a\u0631 \u0627\u0644\u0644\u0647 \u0634\u0646\u064a\u0646","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159247623","display_name":"Mansoura University","ror":"https://ror.org/01k8vtd75","country_code":"EG","type":"education","lineage":["https://openalex.org/I159247623"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0639\u0644\u064a \u062e\u064a\u0631 \u0627\u0644\u0644\u0647 \u0634\u0646\u064a\u0646","raw_affiliation_strings":["\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629","institution_ids":["https://openalex.org/I159247623"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I159247623"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.6369315,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"40","issue":"3","first_page":"599","last_page":"623"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9868000149726868,"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":0.9868000149726868,"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":0.012799999676644802,"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":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.984000027179718},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9919999837875366},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9100000262260437},{"id":"https://openalex.org/keywords/business-risk","display_name":"business risk","score":0.5130000114440918},{"id":"https://openalex.org/keywords/2008-financial-crisis","display_name":"2008 financial crisis","score":0.8429999947547913}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.37256741523742676}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/alat.2016.218156","doi":"https://doi.org/10.21608/alat.2016.218156","is_oa":false,"landing_page_url":"https://doi.org/10.21608/alat.2016.218156","pdf_url":null,"source":{"id":"https://openalex.org/S4210213404","display_name":"Al-Mag\u030callat\u0308 Al-Mis\u0323riyyat\u0308 Lil Dira\u0304sa\u0304t Al-Tig\u030ca\u0304riyyat\u0308 /Al-Mag\u030callat\u0308 Al-Mis\u0323riyyat\u0308 Lil Dira\u0304sa\u0304t Al-Tig\u030ca\u0304riyyat\u0308","issn_l":"1110-2284","issn":["1110-2284","2785-9703"],"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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W1603811794","https://openalex.org/W2015538552","https://openalex.org/W2024318643","https://openalex.org/W2033076206","https://openalex.org/W2050201295","https://openalex.org/W2058399449","https://openalex.org/W2065676679","https://openalex.org/W2084647474","https://openalex.org/W2138762177","https://openalex.org/W3121170839","https://openalex.org/W3123435704","https://openalex.org/W3124604472","https://openalex.org/W4205274929"],"related_works":["https://openalex.org/W4412857693","https://openalex.org/W2922934062","https://openalex.org/W2262914303","https://openalex.org/W6922346867","https://openalex.org/W4212935353","https://openalex.org/W7108739770","https://openalex.org/W3181914937","https://openalex.org/W2173196653","https://openalex.org/W2562548684","https://openalex.org/W4210298180"],"abstract_inverted_index":{"accounting":[0,9,14,32,58,111,138,159,179,200,224,250,271,298,311,334,339],"conservatism":[1,139,160,180,225,272,299],"practices":[2,7,33,52,59,112,140,161,181],"is":[3,38,153],"considered":[4],"as":[5,231,320],"inherent":[6],"in":[8,47,60,84,141,246,266,283,293,332],"practice":[10],"and":[11,53,86,93,162,197,207,214,241,308,330,336],"thought":[12],"the":[13,23,27,35,42,45,48,54,64,77,81,87,94,98,105,114,120,124,135,150,175,186,195,203,210,237,244,247,258,262,275,279,287,294,297,306,326,333],"practices.":[15],"However,":[16],"it":[17,321],"had":[18],"been":[19],"to":[20,107,109,133,177,182,190,228,235,255,260,264,274,305,315],"many":[21,184],"of":[22,26,30,50,56,66,80,89,97,100,116,137,172,185,192,205,212,243,249,270,296,302,310,328,338,343],"criticisms":[24],"because":[25,301],"bad":[28],"use":[29,55],"these":[31,51],"by":[34,222],"management,":[36],"this":[37,130],"a":[39,154],"part.":[40],"On":[41],"other":[43],"part,":[44],"non-compliance":[46,221],"application":[49,295],"freed":[57],"financial":[61,67,73,101,117,143,163,317,344],"reporting":[62,74,144,164,248,318],"for":[63,323],"preparation":[65,115,342],"reports":[68,102,118],"which":[69,173,313],"reflect":[70],"negatively":[71],"on":[72],"quality.":[75],"What":[76],"world":[78],"witnessed":[79],"global":[82],"crisis":[83],"2008":[85],"collapse":[88],"some":[90],"international":[91],"companies,":[92],"subsequent":[95],"doubt":[96],"credibility":[99,309],"remerged":[103],"again":[104],"need":[106,176,259],"stick":[108],"conservative":[110],"during":[113,341],"within":[119],"limits":[121],"commensurate":[122,277],"with":[123,127,278],"risks":[125,211,282],"associated":[126],"business.":[128],"So":[129],"study3was":[131],"mainly":[132],"clarify":[134],"role":[136,230],"achieving":[142],"quality.The":[145,165],"study":[146,166],"found":[147],"several":[148,168],"results":[149],"significant":[151,156],"one":[152],"statistically":[155],"correlation":[157],"between":[158,194],"made":[167],"recommendations,":[169],"most":[170],"important":[171],"was":[174],"adhere":[178],"pass":[183],"problems,":[187],"whether":[188],"relating":[189,254],"non-uniformity":[191],"information":[193,253,312,340],"enterprise":[196],"external":[198],"parties":[199],"practices,":[201,300],"or":[202,291],"protection":[204],"accountants":[206],"auditors":[208],"from":[209,220],"legal":[213],"judicial":[215],"consequences":[216],"that":[217,285],"can":[218],"result":[219],"applying":[223],"practices.In":[226],"addition":[227],"its":[229,303],"an":[232,267],"effective":[233],"mechanism":[234],"counter":[236],"offensive":[238],"earnings":[239],"management":[240],"policies":[242,335],"administration":[245],"information,":[251],"especially":[252],"profits,":[256],"And":[257],"force":[261,286],"companies":[263,288,324],"be":[265],"appropriate":[268],"level":[269],"according":[273],"match":[276],"potential":[280],"business":[281],"way":[284],"not":[289],"exaggerating":[290],"optimism":[292],"importance":[304],"significance":[307],"leads":[314],"raise":[316],"quality,":[319],"ensures":[322],"maintain":[325],"principle":[327],"stability":[329],"consistency":[331],"presentation":[337],"reports.":[345]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-02-24T00:00:00"}