{"id":"https://openalex.org/W4381136815","doi":"https://doi.org/10.59670/jns.v33i.839","title":"The modified role of the company's characteristics in the relationship of accounting disclosure transparency with the restatement of financial statements: Evidence from Iraq","display_name":"The modified role of the company's characteristics in the relationship of accounting disclosure transparency with the restatement of financial statements: Evidence from Iraq","publication_year":2023,"publication_date":"2023-05-21","ids":{"openalex":"https://openalex.org/W4381136815","doi":"https://doi.org/10.59670/jns.v33i.839"},"language":"en","primary_location":{"id":"doi:10.59670/jns.v33i.839","doi":"https://doi.org/10.59670/jns.v33i.839","is_oa":true,"landing_page_url":"http://dx.doi.org/10.59670/jns.v33i.839","pdf_url":"https://namibian-studies.com/index.php/JNS/article/download/839/667","source":{"id":"https://openalex.org/S2764480288","display_name":"Journal of Namibian Studies History Politics Culture","issn_l":"1863-5954","issn":["1863-5954","2197-5523"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-20","russia-white-list-1","vabb-shw"],"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":"Journal of Namibian Studies : History Politics Culture","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4381136815"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://namibian-studies.com/index.php/JNS/article/download/839/667","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092422504","display_name":"\u0635\u062f\u0649 \u0635\u0628\u0627\u062d \u0635\u0628\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I72539421","display_name":"University of Tikrit","ror":"https://ror.org/01zfzax10","country_code":"IQ","type":"education","lineage":["https://openalex.org/I72539421"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Sada Sabah Sabry","raw_affiliation_strings":["College of Administration and Economics, Tikrit University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Administration and Economics, Tikrit University","institution_ids":["https://openalex.org/I72539421"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029886341","display_name":"Ali Ibrahim Hussein","orcid":"https://orcid.org/0000-0002-4694-5793","observed_orcids":["https://orcid.org/0000-0002-4694-5793"]},"institutions":[{"id":"https://openalex.org/I72539421","display_name":"University of Tikrit","ror":"https://ror.org/01zfzax10","country_code":"IQ","type":"education","lineage":["https://openalex.org/I72539421"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Ali Ibrahim Hussein","raw_affiliation_strings":["College of Administration and Economics, Tikrit University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Administration and Economics, Tikrit University","institution_ids":["https://openalex.org/I72539421"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I72539421"],"apc_list":null,"apc_paid":null,"fwci":0.9876,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.74121624,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"33","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"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":0.9984999895095825,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0006000000284984708,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0005000000237487257,"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/financial-restatements","display_name":"financial restatements","score":0.8790000081062317},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.7699999809265137},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7799999713897705},{"id":"https://openalex.org/keywords/firm-age","display_name":"firm age","score":0.9409999847412109},{"id":"https://openalex.org/keywords/industry-type","display_name":"industry type","score":0.9190000295639038},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.996999979019165},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.8539999723434448},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9559999704360962},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.718999981880188},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.9010000228881836},{"id":"https://openalex.org/keywords/iraq-stock-exchange","display_name":"Iraq Stock Exchange","score":0.578000009059906},{"id":"https://openalex.org/keywords/iraq","display_name":"Iraq","score":0.6520000100135803}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8160712718963623},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7195959091186523},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6962742209434509},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6740657687187195},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6673954129219055},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6262043118476868},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.48393967747688293},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.43090981245040894},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30124062299728394},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08019334077835083},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59670/jns.v33i.839","doi":"https://doi.org/10.59670/jns.v33i.839","is_oa":true,"landing_page_url":"http://dx.doi.org/10.59670/jns.v33i.839","pdf_url":"https://namibian-studies.com/index.php/JNS/article/download/839/667","source":{"id":"https://openalex.org/S2764480288","display_name":"Journal of Namibian Studies History Politics Culture","issn_l":"1863-5954","issn":["1863-5954","2197-5523"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-20","russia-white-list-1","vabb-shw"],"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":"Journal of Namibian Studies : History Politics Culture","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.59670/jns.v33i.839","doi":"https://doi.org/10.59670/jns.v33i.839","is_oa":true,"landing_page_url":"http://dx.doi.org/10.59670/jns.v33i.839","pdf_url":"https://namibian-studies.com/index.php/JNS/article/download/839/667","source":{"id":"https://openalex.org/S2764480288","display_name":"Journal of Namibian Studies History Politics Culture","issn_l":"1863-5954","issn":["1863-5954","2197-5523"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-20","russia-white-list-1","vabb-shw"],"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":"Journal of Namibian Studies : History Politics Culture","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4381136815.pdf","grobid_xml":"https://content.openalex.org/works/W4381136815.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W77848553","https://openalex.org/W1964533422","https://openalex.org/W2046088432","https://openalex.org/W2047328123","https://openalex.org/W2069712330","https://openalex.org/W2081217095","https://openalex.org/W2096389044","https://openalex.org/W2523400367","https://openalex.org/W2576328604","https://openalex.org/W2609753942","https://openalex.org/W2612824440","https://openalex.org/W2759422870","https://openalex.org/W2793312516","https://openalex.org/W2804962197","https://openalex.org/W2923779187","https://openalex.org/W3015110563","https://openalex.org/W3054497456","https://openalex.org/W3121289876","https://openalex.org/W3212905033","https://openalex.org/W4206237242","https://openalex.org/W4211152807"],"related_works":["https://openalex.org/W3181004007","https://openalex.org/W2923779187","https://openalex.org/W3090323033","https://openalex.org/W7220454823","https://openalex.org/W7220412046","https://openalex.org/W2947796149","https://openalex.org/W7217731830","https://openalex.org/W7221197898","https://openalex.org/W2176780596","https://openalex.org/W3124376216"],"abstract_inverted_index":{"The":[0,34,64,81],"research":[1,36,241],"aims":[2],"to":[3,76],"demonstrate":[4],"the":[5,12,18,21,24,28,47,53,69,90,102,113,116,126,129,156,162,168,187,198,204,210,221,229],"transparency":[6,82,109,157,199],"relationship":[7,188,222],"of":[8,14,20,23,40,83,101,108,115,158,164,200,206],"accounting":[9,84,159,201],"disclosure":[10,85,160,202],"with":[11,55,78],"restatement":[13,163,205],"financial":[15,38,117,165,207],"statements":[16,118,166,208],"in":[17],"light":[19],"role":[22],"company's":[25,130,169,230],"characteristics":[26,131,135,171,182,212,231],"within":[27],"Iraqi":[29],"industrial":[30,70],"and":[31,43,92,105,161,203],"banking":[32,65],"sector.":[33],"sample":[35,54],"included":[37],"reports":[39],"certain":[41],"companies":[42],"banks":[44],"listed":[45],"on":[46,240],"Iraq":[48],"Stock":[49],"Exchange":[50],"that":[51,149],"summarized":[52],"16":[56],"companies,":[57],"selected":[58],"from":[59,74],"two":[60],"different":[61],"sectors,":[62],"namely;":[63],"sector":[66,71],"(eight":[67,72],"banks),":[68],"companies),":[73],"(2011)":[75],"(2021)":[77],"(176)":[79],"views.":[80],"has":[86,234],"been":[87],"measured":[88,120,132],"through":[89],"Standard":[91],"Poor":[93],"s'":[94],"model.":[95],"This":[96],"measure":[97],"is":[98,151],"considered":[99],"one":[100],"most":[103],"important":[104],"best":[106],"measures":[107],"used":[110],"ever.":[111],"But":[112],"reissue":[114],"was":[119],"by":[121,133,214],"a":[122,152,194,237],"dummy":[123],"variable":[124],"(1,0),":[125],"latter":[127],"being":[128],"six":[134],"(company":[136],"size,":[137],"company":[138,141],"profitability,":[139],"leverage,":[140],"age,":[142,175],"industry":[143],"type,":[144],"ownership":[145],"structure).":[146,216],"Research":[147],"concluded":[148],"there":[150],"(positive)":[153],"correlation":[154,196],"between":[155,189,197],"under":[167,209],"respective":[170],"(Company":[172],"Size,":[173],"Company":[174],"Industry":[176],"type).":[177],"That":[178],"is,":[179],"as":[180,191,193],"these":[181],"increase,":[183],"they":[184],"will":[185,223],"strengthen":[186],"variables,":[190],"well":[192],"negative":[195],"Company's":[211],"represented":[213],"(Ownership":[215],"When":[217],"excluding":[218],"this":[219],"property":[220],"be":[224],"more":[225],"positive.":[226],"As":[227],"for":[228],"(profitability,":[232],"leverage)":[233],"not":[235],"recorded":[236],"significant":[238],"impact":[239],"variables.":[242]},"counts_by_year":[{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-06-19T00:00:00"}
