{"id":"https://openalex.org/W4385465272","doi":"https://doi.org/10.21608/aljalexu.2023.308571","title":"\u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062e\u0635\u0627\u0626\u0635 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629: \u062f\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629(\u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629)","display_name":"\u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062e\u0635\u0627\u0626\u0635 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629: \u062f\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629(\u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629)","publication_year":2023,"publication_date":"2023-05-01","ids":{"openalex":"https://openalex.org/W4385465272","doi":"https://doi.org/10.21608/aljalexu.2023.308571"},"language":"ar","primary_location":{"id":"doi:10.21608/aljalexu.2023.308571","doi":"https://doi.org/10.21608/aljalexu.2023.308571","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/aljalexu.2023.308571","pdf_url":"https://aljalexu.journals.ekb.eg/article_308571_e583e8a163f1d7e2c7a70556fcd5b656.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\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\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_308571_e583e8a163f1d7e2c7a70556fcd5b656.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008870220","display_name":"\u0639\u0628\u062f\u0627\u0644\u0639\u0632\u06cc\u0632 \u0627\u0644\u0633\u0644\u0637\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I240666556","display_name":"Imam Mohammad ibn Saud Islamic University","ror":"https://ror.org/05gxjyb39","country_code":"SA","type":"education","lineage":["https://openalex.org/I240666556"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"\u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0633\u0644\u064a\u0645\u0627\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u0646","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u06a9\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\n\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0645\u0627\u0645 \u0645\u062d\u0645\u062f \u0628\u0646 \u0633\u0639\u0648\u062f \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u060c \u0627\u0644\u0631\u064a\u0627\u0636 (IMSIU) \u060c \u0627\u0644\u0645\u0645\u0644\u06a9\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u06a9\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\n\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0645\u0627\u0645 \u0645\u062d\u0645\u062f \u0628\u0646 \u0633\u0639\u0648\u062f \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u060c \u0627\u0644\u0631\u064a\u0627\u0636 (IMSIU) \u060c \u0627\u0644\u0645\u0645\u0644\u06a9\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629","institution_ids":["https://openalex.org/I240666556"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5008870220"],"corresponding_institution_ids":["https://openalex.org/I240666556"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.09927608,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"2","first_page":"61","last_page":"102"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.986299991607666,"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":0.986299991607666,"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":0.011900000274181366,"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":0.0010999999940395355,"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/board-of-directors-characteristics","display_name":"board of directors characteristics","score":0.5630000233650208},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.7089999914169312},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.7269999980926514},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9980000257492065},{"id":"https://openalex.org/keywords/women-directors","display_name":"female directors","score":0.6909999847412109},{"id":"https://openalex.org/keywords/board-meetings","display_name":"board meetings","score":0.7149999737739563},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8679999709129333},{"id":"https://openalex.org/keywords/saudi-listed-companies","display_name":"Saudi listed companies","score":0.6650000214576721},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.753000020980835}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.3480679988861084}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/aljalexu.2023.308571","doi":"https://doi.org/10.21608/aljalexu.2023.308571","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/aljalexu.2023.308571","pdf_url":"https://aljalexu.journals.ekb.eg/article_308571_e583e8a163f1d7e2c7a70556fcd5b656.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\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21608/aljalexu.2023.308571","doi":"https://doi.org/10.21608/aljalexu.2023.308571","is_oa":true,"landing_page_url":"http://dx.doi.org/10.21608/aljalexu.2023.308571","pdf_url":"https://aljalexu.journals.ekb.eg/article_308571_e583e8a163f1d7e2c7a70556fcd5b656.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\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\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/W4385465272.pdf","grobid_xml":"https://content.openalex.org/works/W4385465272.grobid-xml"},"referenced_works_count":37,"referenced_works":["https://openalex.org/W103495744","https://openalex.org/W1888483031","https://openalex.org/W1969294004","https://openalex.org/W2031996488","https://openalex.org/W2035918535","https://openalex.org/W2047764016","https://openalex.org/W2054817230","https://openalex.org/W2075288496","https://openalex.org/W2108377819","https://openalex.org/W2131136597","https://openalex.org/W2138538800","https://openalex.org/W2143674491","https://openalex.org/W2166671588","https://openalex.org/W2282351931","https://openalex.org/W2296701212","https://openalex.org/W2313674023","https://openalex.org/W2525994879","https://openalex.org/W2884481933","https://openalex.org/W2896008747","https://openalex.org/W2896955256","https://openalex.org/W2906715036","https://openalex.org/W2908940840","https://openalex.org/W2951162107","https://openalex.org/W2972557115","https://openalex.org/W2977429097","https://openalex.org/W2979877917","https://openalex.org/W3034738460","https://openalex.org/W3042023885","https://openalex.org/W3094257240","https://openalex.org/W3176664175","https://openalex.org/W3203467778","https://openalex.org/W4220761907","https://openalex.org/W4280556502","https://openalex.org/W4294306954","https://openalex.org/W4309621184","https://openalex.org/W4313494437","https://openalex.org/W4313788647"],"related_works":["https://openalex.org/W4408623168","https://openalex.org/W4402955840","https://openalex.org/W7208808037","https://openalex.org/W4408010835","https://openalex.org/W4403286829","https://openalex.org/W4391726649","https://openalex.org/W4306777636","https://openalex.org/W3202302451","https://openalex.org/W4417186970","https://openalex.org/W4285603019"],"abstract_inverted_index":{"\u0627\u0633\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,26,58,106],"\u062f\u0631\u0627\u0633\u0629":[2,29],"\u0623\u062b\u0631":[3,30],"\u062e\u0635\u0627\u0626\u0635":[4,121],"\u0645\u062c\u0644\u0633":[5,40,43,48,52,68,72,78,91,122],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[6,53,69,73,79,92,123],"\u0639\u0644\u0649":[7,34],"\u0625\u062f\u0627\u0631\u0629":[8,81],"\u0627\u0644\u0623\u0631\u0628\u0627\u062d":[9,55,82,94,125,137],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629":[10,126],"\u0641\u064a":[11,17,47,77,107,127,138],"91":[12],"\u0634\u0631\u0643\u0629":[13],"\u063a\u064a\u0631":[14],"\u0645\u0627\u0644\u064a\u0629":[15],"\u0645\u062f\u0631\u062c\u0629":[16],"\u0627\u0644\u0633\u0648\u0642":[18],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[19],"\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629":[20],"\u0645\u0646":[21,38,66,114],"2018":[22],"\u0625\u0644\u0649":[23,28,59],"2021.":[24],"\u0648\u064a\u0647\u062f\u0641":[25],"\u0623\u064a\u0636\u0627\u064b\u060c":[27],"\u0647\u064a\u0643\u0644":[31,101],"\u0627\u0644\u0645\u0644\u0643\u064a\u0629":[32,102],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[33],"\u0627\u0644\u0639\u0644\u0627\u0642\u0629":[35,119],"\u0628\u064a\u0646":[36,64,88,120],"\u0643\u0644":[37,65],"\u062d\u062c\u0645":[39,67],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c":[41,44,49],"\u0648\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629":[42,71],"\u0648\u0646\u0633\u0628\u0629":[45,75],"\u0627\u0644\u0625\u0646\u0627\u062b":[46,76],"\u0648\u0639\u062f\u062f":[50],"\u0625\u062c\u062a\u0645\u0627\u0639\u0627\u062a":[51],"\u0648\u0625\u062f\u0627\u0631\u0629":[54,93,124],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.":[56],"\u0648\u062a\u0648\u0635\u0644":[57],"\u0648\u062c\u0648\u062f":[60],"\u0639\u0644\u0627\u0642\u0629":[61,85],"\u0645\u0639\u0646\u0648\u064a\u0629":[62,86],"\u0633\u0644\u0628\u064a\u0629":[63],"\u060c":[70,74],"\u0648\u0628\u064a\u0646":[80],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629\u060c":[83,95],"\u0648\u062a\u0648\u062c\u062f":[84],"\u0627\u064a\u062c\u0627\u0628\u064a\u0629":[87],"\u0639\u062f\u062f":[89],"\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a":[90],"\u0648\u0623\u0646":[96],"\u0647\u0630\u0627":[97,105],"\u0627\u0644\u062a\u0623\u062b\u064a\u0631":[98],"\u064a\u062e\u062a\u0644\u0641":[99],"\u0628\u0627\u062e\u062a\u0644\u0627\u0641":[100],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.":[103],"\u0648\u064a\u0633\u0627\u0647\u0645":[104],"\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[108],"\u0627\u0644\u0633\u0627\u0628\u0642\u0629":[109],"\u0627\u0644\u062a\u064a":[110],"\u062a\u0646\u0627\u0648\u0644\u062a":[111],"\u062d\u0648\u0643\u0645\u0629":[112,133],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[113,134],"\u062e\u0644\u0627\u0644":[115],"\u062a\u0642\u062f\u064a\u0645":[116],"\u0631\u0624\u0649":[117],"\u062d\u0648\u0644":[118],"\u0627\u0644\u0645\u0645\u0644\u0643\u0629":[128],"\u0627\u0644\u0639\u0631\u0628\u064a\u0629":[129],"\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c":[130],"\u0648\u062a\u062d\u0633\u064a\u0646":[131],"\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[132],"\u0648\u062a\u0639\u0632\u064a\u0632":[135],"\u062c\u0648\u062f\u0629":[136],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a":[139],"\u0627\u0644\u0646\u0627\u0645\u064a\u0629.":[140]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-08-02T00:00:00"}
