{"id":"https://openalex.org/W4226435720","doi":"https://doi.org/10.21608/jces.2022.231717","title":"\u0627\u062b\u0631 \u0642\u06cc\u0645\u0629 \u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0648\u0631\u06cc\u0642 \u0639\u0644\u0649 \u062a\u0639\u0638\u06cc\u0645 \u0627\u0644\u0642\u06cc\u0645\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u062a\u0648\u0631\u06cc\u0642","display_name":"\u0627\u062b\u0631 \u0642\u06cc\u0645\u0629 \u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0648\u0631\u06cc\u0642 \u0639\u0644\u0649 \u062a\u0639\u0638\u06cc\u0645 \u0627\u0644\u0642\u06cc\u0645\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u062a\u0648\u0631\u06cc\u0642","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4226435720","doi":"https://doi.org/10.21608/jces.2022.231717"},"language":"ar","primary_location":{"id":"doi:10.21608/jces.2022.231717","doi":"https://doi.org/10.21608/jces.2022.231717","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2022.231717","pdf_url":"https://jces.journals.ekb.eg/article_231717_c00f6f578d1e3a4f6d1b5f8a6a140079.pdf","source":{"id":"https://openalex.org/S4210215914","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"2090-3782","issn":["2090-3782"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362724869","host_organization_name":"Suez Canal University","host_organization_lineage":["https://openalex.org/P4362724869"],"host_organization_lineage_names":["Suez Canal University"],"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\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u06cc\u0629 \u0648\u0627\u0644\u0628\u06cc\u0626\u06cc\u0629","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://jces.journals.ekb.eg/article_231717_c00f6f578d1e3a4f6d1b5f8a6a140079.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006368600","display_name":"\u0623\u0645\u06cc\u0631 \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0631\u0645\u0636\u0627\u0646 \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u0645\u06cc\u0631 \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0631\u0645\u0636\u0627\u0646 \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d","raw_affiliation_strings":["\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0642\u0633\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062f\u06a9\u062a\u0648\u0631\u0627\u0647","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055637423","display_name":"\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0639\u0628\u062f\u0627\u0644\u0639\u0644\u06cc\u0645 \u0639\u0648\u0636","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I43424612","display_name":"Sadat Academy for Management Sciences","ror":"https://ror.org/04scnnc07","country_code":"EG","type":"education","lineage":["https://openalex.org/I43424612"]}],"countries":["EG"],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0639\u0628\u062f\u0627\u0644\u0639\u0644\u06cc\u0645 \u0639\u0648\u0636","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\n\u0623\u06a9\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\n\u0623\u06a9\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0633\u0627\u062f\u0627\u062a \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629","institution_ids":["https://openalex.org/I43424612"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5118961007","display_name":"\u0623\u0645\u064a\u0631\u0629 \u0633\u064a\u062f \u0645\u062d\u0645\u062f \u062c\u0627\u062f \u0627\u0644\u0631\u0628","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u0645\u06cc\u0631\u0629 \u0633\u06cc\u062f \u0645\u062d\u0645\u062f \u062c\u0627\u062f \u0627\u0644\u0631\u0628","raw_affiliation_strings":["\u0645\u062f\u0631\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644\n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u2013 \u062d\u0627\u0645\u0639\u0629 \u0642\u0646\u0627\u0629 \u0627\u0644\u0633\u0648\u064a\u0633"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0645\u062f\u0631\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0639\u0645\u0627\u0644\n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u2013 \u062d\u0627\u0645\u0639\u0629 \u0642\u0646\u0627\u0629 \u0627\u0644\u0633\u0648\u064a\u0633","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05185557,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"1","first_page":"491","last_page":"516"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.8730000257492065,"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"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.8730000257492065,"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/T10019","display_name":"Corporate Finance and Governance","score":0.038100000470876694,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.030799999833106995,"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/securitization","display_name":"securitization","score":0.8190000057220459},{"id":"https://openalex.org/keywords/economic-value-added","display_name":"economic value added","score":0.800000011920929},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.35499998927116394}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.29974716901779175}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/jces.2022.231717","doi":"https://doi.org/10.21608/jces.2022.231717","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2022.231717","pdf_url":"https://jces.journals.ekb.eg/article_231717_c00f6f578d1e3a4f6d1b5f8a6a140079.pdf","source":{"id":"https://openalex.org/S4210215914","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"2090-3782","issn":["2090-3782"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362724869","host_organization_name":"Suez Canal University","host_organization_lineage":["https://openalex.org/P4362724869"],"host_organization_lineage_names":["Suez Canal University"],"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\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u06cc\u0629 \u0648\u0627\u0644\u0628\u06cc\u0626\u06cc\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/jces.2022.231717","doi":"https://doi.org/10.21608/jces.2022.231717","is_oa":true,"landing_page_url":"https://doi.org/10.21608/jces.2022.231717","pdf_url":"https://jces.journals.ekb.eg/article_231717_c00f6f578d1e3a4f6d1b5f8a6a140079.pdf","source":{"id":"https://openalex.org/S4210215914","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629","issn_l":"2090-3782","issn":["2090-3782"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362724869","host_organization_name":"Suez Canal University","host_organization_lineage":["https://openalex.org/P4362724869"],"host_organization_lineage_names":["Suez Canal University"],"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\u0639\u0644\u0645\u06cc\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u06cc\u0629 \u0648\u0627\u0644\u0628\u06cc\u0626\u06cc\u0629","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6452000141143799,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4226435720.pdf","grobid_xml":"https://content.openalex.org/works/W4226435720.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4226370251","https://openalex.org/W2981278855","https://openalex.org/W4240369469","https://openalex.org/W4409436257","https://openalex.org/W3096820363","https://openalex.org/W4415347414","https://openalex.org/W4205974290","https://openalex.org/W4309834864","https://openalex.org/W3119660533","https://openalex.org/W3133781253"],"abstract_inverted_index":{"\u0625\u0633\u062a\u0647\u062f\u0641\u062a":[0],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1,29,44,58,106,123],"\u0645\u0639\u0631\u0641\u0629":[2],"\u062a\u0623\u062b\u064a\u0631":[3,64,113],"\u0642\u064a\u0645\u0629":[4,101],"\u0625\u0635\u062f\u0627\u0631\u0627\u062a":[5,68],"\u0627\u0644\u062a\u0648\u0631\u064a\u0642":[6,14,32,56,110],"\u0639\u0644\u0649":[7,50,72,115],"\u062a\u0639\u0638\u064a\u0645":[8,130],"\u0627\u0644\u0642\u064a\u0645\u0629":[9,87,92,117],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[10,74,93],"\u0627\u0644\u0645\u0636\u0627\u0641\u0629":[11,94],"\u0641\u0649":[12,30,34,45,78,124],"\u0634\u0631\u06a9\u0627\u062a":[13,31,47],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[15],"\u0648\u0627\u0644\u062a\u0648\u0635\u0644":[16],"\u0625\u0644\u0649":[17,90],"\u0646\u062a\u0627\u0626\u062c":[18],"\u064a\u0645\u06a9\u0646":[19],"\u0645\u0646":[20,107],"\u062e\u0644\u0627\u0644\u0647\u0627":[21],"\u0639\u0631\u0636":[22],"\u062a\u0648\u0635\u064a\u0627\u062a":[23],"\u0648\u0645\u0642\u062a\u0631\u062d\u0627\u062a":[24],"\u0642\u0627\u0628\u0644\u0629":[25],"\u0644\u0644\u062a\u0637\u0628\u064a\u0642\u060c":[26],"\u0648\u062a\u0645\u062b\u0644":[27],"\u0645\u062c\u062a\u0645\u0639":[28],"\u0627\u0644\u0639\u0627\u0645\u0644\u0629":[33],"\u062c\u0645\u0647\u0648\u0631\u064a\u0629":[35],"\u0645\u0635\u0631":[36],"\u0627\u0644\u0639\u0631\u0628\u064a\u0629":[37],"\u0648\u0639\u062f\u062f\u0647\u0627":[38],"(11)":[39],"\u0634\u0631\u06a9\u0629":[40],"\u0648\u0642\u062f":[41],"\u062a\u0645\u062b\u0644\u062a":[42],"\u0639\u064a\u0646\u0629":[43],"(3)":[46,170],"\u0648\u0625\u0639\u062a\u0645\u062f":[48],"\u0627\u0644\u0628\u0627\u062d\u062b":[49],"\u0645\u0631\u0627\u062c\u0639\u0629":[51],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[52],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[53],"\u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629":[54],"\u0644\u0634\u0631\u06a9\u0627\u062a":[55],"\u0645\u062d\u0644":[57,105,122],"\u060c":[59],"\u062a\u0645":[60],"\u0627\u0644\u062a\u0648\u0635\u0644":[61],"\u0627\u0644\u0649":[62],"\u0648\u062c\u0648\u062f":[63],"\u0645\u0639\u0646\u0648\u064a":[65],"\u0644\u0645\u062a\u063a\u064a\u0631":[66],"(\u0642\u064a\u0645\u0629":[67],"\u0627\u0644\u062a\u0648\u0631\u064a\u0642)":[69],"\u06a9\u0645\u062a\u063a\u064a\u0631":[70,76],"\u0645\u0633\u062a\u0642\u0644":[71],"(\u0627\u0644\u0642\u064a\u0645\u0629":[73],"\u0627\u0644\u0645\u0636\u0627\u0641\u0629)":[75],"\u062a\u0627\u0628\u0639":[77],"\u0627\u063a\u0644\u0628":[79],"\u0627\u062c\u0632\u0627\u0626\u0647":[80],"\u0645\u0627":[81],"\u0639\u062f\u0627":[82],"\u0627\u0644\u0639\u0644\u0627\u0642\u0629":[83],"\u0645\u0639":[84],"\u0645\u0639\u0627\u0645\u0644":[85],"\u062e\u0644\u0642":[86],"\u0648\u0627\u0644\u0630\u0649":[88],"\u064a\u0634\u064a\u0631":[89],"\u0639\u0644\u0627\u0642\u0629":[91],"\u0628\u0631\u0623\u0633":[95],"\u0627\u0644\u0645\u0627\u0644":[96],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631":[97],"\u0645\u0645\u0627":[98],"\u064a\u0639\u06a9\u0633":[99],"\u0623\u0646":[100],"\u0633\u0646\u062f\u0627\u062a":[102,109],"\u0627\u0644\u0625\u0635\u062f\u0627\u0631":[103],"\u0644\u0644\u0634\u0631\u06a9\u0627\u062a":[104,121],"\u062e\u0644\u0627\u0644":[108],"\u06a9\u0627\u0646":[111],"\u0644\u0647\u0627":[112],"\u0633\u0644\u0628\u0649":[114],"\u0627\u0646\u062e\u0641\u0627\u0636":[116],"\u0627\u0644\u0633\u0648\u0642\u064a\u0629":[118],"\u0644\u062a\u0644\u06a9":[119],"\u0627\u0644\u0633\u0646\u062f\u0627\u062a":[120],"\u0630\u0627\u062a":[125],"\u0627\u0644\u0641\u062a\u0631\u0629":[126],"\u0641\u0636\u0644\u0627\u064b":[127],"\u0639\u0646":[128],"\u0639\u062f\u0645":[129],"\u062b\u0631\u0648\u0629":[131],"\u0627\u0644\u0645\u0644\u0627\u06a9.":[132],"The":[133,232],"study":[134,255,277],"aimed":[135],"to":[136,159,164,231],"know":[137],"the":[138,141,149,154,173,178,183,197,222,225,235,240,246,252,264,267,274,279,287],"impact":[139,262],"of":[140,143,182,196,200,217,234,248,270],"value":[142,152,209,226,237,269],"securitization":[144,156,201,257],"bond":[145],"issuances":[146],"on":[147,176,207,263],"maximizing":[148,286],"added":[150,238],"economic":[151,236],"in":[153,215,266,278],"Egyptian":[155],"companies":[157,253,275],"and":[158,167,172],"reach":[160],"results":[161],"through":[162,256],"which":[163,229,243],"present":[165],"recommendations":[166],"applicable":[168],"proposals.":[169],"Companies":[171],"researcher":[174],"relied":[175],"reviewing":[177],"published":[179],"financial":[180],"statements":[181],"Securitization":[184],"under":[185,254,276],"study,":[186],"it":[187],"was":[188],"concluded":[189],"that":[190,245],"there":[191],"is":[192],"a":[193,212,260],"significant":[194],"effect":[195],"variable":[198,206,214],"(value":[199],"issues)":[202],"as":[203,211,282,284],"an":[204],"independent":[205],"(economic":[208],"added)":[210],"dependent":[213],"most":[216],"its":[218],"parts":[219],"except":[220],"for":[221,251,273],"relationship":[223,233],"with":[224,239],"creation":[227],"coefficient,":[228],"refers":[230],"invested":[241],"capital,":[242],"reflects":[244],"number":[247],"bonds":[249,258,272],"issued":[250],"had":[259],"negative":[261],"decrease":[265],"market":[268],"those":[271],"same":[280],"period,":[281],"well":[283],"not":[285],"owners\u2019":[288],"wealth.":[289]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2022-05-05T00:00:00"}
