{"id":"https://openalex.org/W4256008753","doi":"https://doi.org/10.52863/2261-002-001-007","title":"\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a 2018 \u0644\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629","display_name":"\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a 2018 \u0644\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W4256008753","doi":"https://doi.org/10.52863/2261-002-001-007","mag":"3102780022"},"language":"ar","primary_location":{"id":"doi:10.52863/2261-002-001-007","doi":"https://doi.org/10.52863/2261-002-001-007","is_oa":false,"landing_page_url":"https://doi.org/10.52863/2261-002-001-007","pdf_url":null,"source":{"id":"https://openalex.org/S4363605539","display_name":"\u0645\u062c\u0644\u0629 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","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/A5041873722","display_name":"\u0628\u0644\u0627\u0644 \u0643\u064a\u0645\u0648\u0634","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0628\u0644\u0627\u0644 \u0643\u064a\u0645\u0648\u0634","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5089383766","display_name":"\u0625\u0644\u064a\u0627\u0633 \u0634\u0631\u0634\u0627\u0641\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0625\u0644\u064a\u0627\u0633 \u0634\u0631\u0634\u0627\u0641\u0629","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"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":0.55140309,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"1","first_page":"117","last_page":"117"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9940999746322632,"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":0.9940999746322632,"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":0.0027000000700354576,"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":0.0019000000320374966,"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/financial-reporting","display_name":"financial reporting","score":0.8270000219345093},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.6769999861717224},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.9380000233650208},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4090000092983246}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3052576780319214}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.52863/2261-002-001-007","doi":"https://doi.org/10.52863/2261-002-001-007","is_oa":false,"landing_page_url":"https://doi.org/10.52863/2261-002-001-007","pdf_url":null,"source":{"id":"https://openalex.org/S4363605539","display_name":"\u0645\u062c\u0644\u0629 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","raw_type":"journal-article"},{"id":"mag:3102780022","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/122525","pdf_url":null,"source":{"id":"https://openalex.org/S4363605539","display_name":"\u0645\u062c\u0644\u0629 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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 \u0623\u0631\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629","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/W4224315858","https://openalex.org/W4206151448","https://openalex.org/W4249572524","https://openalex.org/W4412179339","https://openalex.org/W4401529398","https://openalex.org/W2949559319","https://openalex.org/W2770387150","https://openalex.org/W7217062800","https://openalex.org/W3184253869","https://openalex.org/W4224317941"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-05-12T00:00:00"}
