{"id":"https://openalex.org/W4299702704","doi":"https://doi.org/10.21608/aljalexu.2022.253460","title":"\u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0639\u0644\u06cc \u062a\u06a9\u0644\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u06cc \u0638\u0644 \u0639\u062f\u0645 \u0627\u0644\u062a\u0645\u0627\u062b\u0644 \u0641\u06cc \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0627\u0644\u062a\u0637\u0628\u06cc\u0642 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0642\u06cc\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","display_name":"\u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0639\u0644\u06cc \u062a\u06a9\u0644\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u06cc \u0638\u0644 \u0639\u062f\u0645 \u0627\u0644\u062a\u0645\u0627\u062b\u0644 \u0641\u06cc \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0627\u0644\u062a\u0637\u0628\u06cc\u0642 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u06a9\u0627\u062a \u0627\u0644\u0645\u0642\u06cc\u062f\u0629 \u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0645\u0635\u0631\u06cc\u0629","publication_year":2022,"publication_date":"2022-05-01","ids":{"openalex":"https://openalex.org/W4299702704","doi":"https://doi.org/10.21608/aljalexu.2022.253460"},"language":"ar","primary_location":{"id":"doi:10.21608/aljalexu.2022.253460","doi":"https://doi.org/10.21608/aljalexu.2022.253460","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2022.253460","pdf_url":"https://aljalexu.journals.ekb.eg/article_253460_5ecd24c9722cd85f01f42e92cfbfa0ff.pdf","source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://aljalexu.journals.ekb.eg/article_253460_5ecd24c9722cd85f01f42e92cfbfa0ff.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002795073","display_name":"\u0639\u0641\u062a \u0623\u0628\u0648 \u0628\u06a9\u0631 \u0645\u062d\u0645\u0640\u062f \u0627\u0644\u0635\u0627\u0648\u06cc","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0639\u0641\u062a \u0623\u0628\u0648 \u0628\u06a9\u0631 \u0645\u062d\u0645\u0640\u062f \u0627\u0644\u0635\u0627\u0648\u06cc","raw_affiliation_strings":["\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629                                                                                               \n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\n\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u064a\u0629\n\u0627\u0644\u0625\u0633\u06a9\u0646\u062f\u0631\u064a\u0629\n\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0645\u0635\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629                                                                                               \n\u06a9\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\n\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u064a\u0629\n\u0627\u0644\u0625\u0633\u06a9\u0646\u062f\u0631\u064a\u0629\n\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0645\u0635\u0631 \u0627\u0644\u0639\u0631\u0628\u064a\u0629","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5002795073"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.1903,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.57331119,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"6","issue":"2","first_page":"35","last_page":"112"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.7919999957084656,"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"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.7919999957084656,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.013299999758601189,"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/online-financial-disclosure","display_name":"online financial disclosure","score":0.8809999823570251},{"id":"https://openalex.org/keywords/social-media-disclosure","display_name":"social media disclosure","score":0.9789999723434448},{"id":"https://openalex.org/keywords/cost-of-capital","display_name":"cost of capital","score":0.9869999885559082},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9750000238418579},{"id":"https://openalex.org/keywords/egyptian-listed-companies","display_name":"Egyptian listed companies","score":0.6589999794960022},{"id":"https://openalex.org/keywords/corporate-disclosure-strategy","display_name":"corporate disclosure strategy","score":0.6539999842643738},{"id":"https://openalex.org/keywords/investor-confidence","display_name":"investor confidence","score":0.7990000247955322},{"id":"https://openalex.org/keywords/market-efficiency","display_name":"market efficiency","score":0.4309999942779541}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.28667449951171875}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/aljalexu.2022.253460","doi":"https://doi.org/10.21608/aljalexu.2022.253460","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2022.253460","pdf_url":"https://aljalexu.journals.ekb.eg/article_253460_5ecd24c9722cd85f01f42e92cfbfa0ff.pdf","source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/aljalexu.2022.253460","doi":"https://doi.org/10.21608/aljalexu.2022.253460","is_oa":true,"landing_page_url":"https://doi.org/10.21608/aljalexu.2022.253460","pdf_url":"https://aljalexu.journals.ekb.eg/article_253460_5ecd24c9722cd85f01f42e92cfbfa0ff.pdf","source":{"id":"https://openalex.org/S4210227678","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","issn_l":"2682-3144","issn":["2682-3144","2735-4954"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4323237894","host_organization_name":"Egypts Presidential Specialized Council for Education and Scientific Research","host_organization_lineage":["https://openalex.org/P4323237894"],"host_organization_lineage_names":["Egypts Presidential Specialized Council for Education and Scientific Research"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u06cc\u0629","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4299702704.pdf","grobid_xml":"https://content.openalex.org/works/W4299702704.grobid-xml"},"referenced_works_count":66,"referenced_works":["https://openalex.org/W3951449","https://openalex.org/W1126590254","https://openalex.org/W1676324439","https://openalex.org/W1971440513","https://openalex.org/W1976876708","https://openalex.org/W1977513277","https://openalex.org/W1983626019","https://openalex.org/W1996113561","https://openalex.org/W2001342966","https://openalex.org/W2003398768","https://openalex.org/W2010370161","https://openalex.org/W2011437616","https://openalex.org/W2016314083","https://openalex.org/W2032874641","https://openalex.org/W2037927159","https://openalex.org/W2047997233","https://openalex.org/W2054395487","https://openalex.org/W2055394220","https://openalex.org/W2056060912","https://openalex.org/W2064467569","https://openalex.org/W2068451972","https://openalex.org/W2072162433","https://openalex.org/W2076035820","https://openalex.org/W2087262284","https://openalex.org/W2104926218","https://openalex.org/W2109559835","https://openalex.org/W2119412165","https://openalex.org/W2124853481","https://openalex.org/W2154187126","https://openalex.org/W2160257189","https://openalex.org/W2313460270","https://openalex.org/W2384652911","https://openalex.org/W2492222943","https://openalex.org/W2502261587","https://openalex.org/W2604916352","https://openalex.org/W2620046277","https://openalex.org/W2752238569","https://openalex.org/W2773783704","https://openalex.org/W2796906915","https://openalex.org/W2884041027","https://openalex.org/W2886603795","https://openalex.org/W2915679416","https://openalex.org/W2942622147","https://openalex.org/W2970811942","https://openalex.org/W2973726786","https://openalex.org/W2977422435","https://openalex.org/W2979108330","https://openalex.org/W2983830708","https://openalex.org/W3000395548","https://openalex.org/W3024982452","https://openalex.org/W3029834014","https://openalex.org/W3121860336","https://openalex.org/W3122743006","https://openalex.org/W3123231842","https://openalex.org/W3124297118","https://openalex.org/W3124527940","https://openalex.org/W3125037157","https://openalex.org/W3125252073","https://openalex.org/W3125499115","https://openalex.org/W3125581716","https://openalex.org/W3134826132","https://openalex.org/W3158460217","https://openalex.org/W3180065720","https://openalex.org/W3189755237","https://openalex.org/W3192965841","https://openalex.org/W4383875573"],"related_works":["https://openalex.org/W4410469792","https://openalex.org/W4404776542","https://openalex.org/W4406273580","https://openalex.org/W4376460461","https://openalex.org/W4303647228","https://openalex.org/W2992940537","https://openalex.org/W4413172256","https://openalex.org/W4393148886","https://openalex.org/W4312560562","https://openalex.org/W4254494916"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1],"\u0625\u0644\u0649":[2],"\u062f\u0631\u0627\u0633\u0629":[3],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631":[4],"\u062a\u0623\u062b\u064a\u0631":[5,44],"\u0645\u0633\u062a\u0648\u064a":[6],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[7,48,70,112],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[8],"\u0639\u0628\u0631":[9,49,71,113],"\u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a":[10,50,114],"\u0648\u0648\u0633\u0627\u0626\u0644":[11,93,115],"\u0627\u0644\u062a\u0648\u0627\u0635\u0644":[12,73,94,116],"\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a":[13,74,95,117],"\u0639\u0644\u0649":[14,28,51,109],"\u062a\u06a9\u0644\u0641\u0629":[15,52,148],"\u0631\u0623\u0633":[16,53,76,149,154],"\u0627\u0644\u0645\u0627\u0644\u060c":[17],"\u0648\u0630\u0644\u06a9":[18],"\u0641\u064a":[19,25],"\u0638\u0644":[20],"\u0627\u0644\u062f\u0648\u0631":[21,57,80],"\u0627\u0644\u0648\u0633\u064a\u0637":[22,58,81],"\u0644\u0639\u062f\u0645":[23],"\u0627\u0644\u062a\u0645\u0627\u062b\u0644":[24],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c":[26,62,124,133],"\u0648\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642":[27],"\u0639\u064a\u0646\u0629":[29],"\u0645\u0646":[30,55,78,103],"\u0627\u0644\u0634\u0631\u06a9\u0627\u062a":[31],"\u0627\u0644\u0645\u0642\u064a\u062f\u0629":[32],"\u0628\u0627\u0644\u0628\u0648\u0631\u0635\u0629":[33],"\u0627\u0644\u0645\u0635\u0631\u064a\u0629":[34],"\u062e\u0644\u0627\u0644":[35,56,79],"\u0627\u0644\u0641\u062a\u0631\u0629":[36],"(2020\u060c2021).":[37],"\u0648\u0642\u062f":[38,107],"\u062a\u0648\u0635\u0644\u062a":[39],"\u0646\u062a\u0627\u0626\u062c":[40],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[41],"\u0627\u0644\u064a":[42],"\u0648\u062c\u0648\u062f":[43,64],"\u0633\u0644\u0628\u064a":[45],"\u0648\u0645\u0639\u0646\u0648\u064a":[46],"\u0644\u0645\u0633\u062a\u0648\u0649":[47,59,82],"\u0627\u0644\u0645\u0627\u0644":[54,77,150],"\u0639\u062f\u0645":[60,83,122,129],"\u062a\u0645\u0627\u062b\u0644":[61,84,123],"\u0648\u0623\u064a\u0636\u0627":[63],"\u0639\u0644\u0627\u0642\u0629":[65],"\u0633\u0644\u0628\u064a\u0629":[66],"\u0648\u0645\u0639\u0646\u0648\u064a\u0629":[67],"\u0628\u064a\u0646":[68],"\u0645\u0633\u062a\u0648\u0649":[69],"\u0648\u0633\u0627\u0626\u0644":[72],"\u0648\u062a\u06a9\u0644\u0641\u0629":[75],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.":[85],"\u0648\u0644\u0644\u062f\u0631\u0627\u0633\u0629":[86],"\u0645\u062a\u0636\u0645\u0646\u0627\u062a":[87],"\u0647\u0627\u0645\u0629":[88],"\u062a\u062a\u0636\u0645\u0646":[89],"\u0623\u0646":[90],"\u0627\u0644\u0645\u0648\u0627\u0642\u0639":[91],"\u0627\u0644\u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u064a\u0629":[92],"\u0623\u0635\u0628\u062d\u062a":[96],"\u0642\u0646\u0648\u0627\u062a":[97],"\u0645\u0647\u0645\u0629":[98],"\u0644\u0646\u0634\u0631":[99],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[100,120],"\u0648\u062a\u0645\u062b\u0644":[101],"\u062c\u0632\u0621\u064b\u0627":[102],"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[104],"\u0627\u0641\u0635\u0627\u062d":[105],"\u0627\u0644\u0634\u0631\u06a9\u0627\u062a\u060c":[106],"\u062a\u0631\u062a\u0628":[108],"\u062a\u0648\u0633\u064a\u0639":[110],"\u0646\u0637\u0627\u0642":[111],"\u062a\u062d\u0633\u064a\u0646":[118],"\u0628\u064a\u0626\u0629":[119],"\u0648\u062a\u062e\u0641\u064a\u0636":[121,131],"\u0628\u0645\u0627":[125],"\u064a\u0624\u062b\u0631":[126],"\u0628\u062f\u0648\u0631\u0647":[127],"\u062a\u062e\u0641\u064a\u0636":[128],"\u0627\u0644\u062a\u0623\u06a9\u062f":[130],"\u0645\u062e\u0627\u0637\u0631":[132],"\u0648\u0645\u0646":[134,145],"\u062b\u0645":[135,146],"\u0632\u064a\u0627\u062f\u0629":[136],"\u062b\u0642\u0629":[137],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[138],"\u0648\u062a\u062d\u0633\u064a\u0646":[139,141],"\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629":[140],"\u0635\u0648\u0631\u0629":[142],"\u0648\u0633\u0645\u0639\u0629":[143],"\u0627\u0644\u0634\u0631\u06a9\u0629":[144],"\u0627\u0646\u062e\u0641\u0627\u0636":[147],"\u0648\u0632\u064a\u0627\u062f\u0629":[151],"\u06a9\u0641\u0627\u0621\u0629":[152],"\u0633\u0648\u0642":[153],"\u0627\u0644\u0645\u0627\u0644.":[155]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-10-02T00:00:00"}