{"id":"https://openalex.org/W4386350128","doi":"https://doi.org/10.52133/ijrsp.v4.46.9","title":"\u0623\u062b\u0631 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a (\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629)","display_name":"\u0623\u062b\u0631 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a (\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629)","publication_year":2023,"publication_date":"2023-08-20","ids":{"openalex":"https://openalex.org/W4386350128","doi":"https://doi.org/10.52133/ijrsp.v4.46.9"},"language":"ar","primary_location":{"id":"doi:10.52133/ijrsp.v4.46.9","doi":"https://doi.org/10.52133/ijrsp.v4.46.9","is_oa":true,"landing_page_url":"http://doi.org/10.52133/ijrsp.v4.46.9","pdf_url":"https://doi.org/10.52133/ijrsp.v4.46.9","source":{"id":"https://openalex.org/S4210186224","display_name":"International Journal of Research and Studies Publishing","issn_l":"2709-7064","issn":["2709-7064"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237798","host_organization_name":"International Journal of Scientific and Research Publications","host_organization_lineage":["https://openalex.org/P4323237798"],"host_organization_lineage_names":["International Journal of Scientific and Research Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Studies Publishing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.52133/ijrsp.v4.46.9","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0643\u0644\u064a\u0627\u062a \u0639\u0646\u064a\u0632\u0629 \u0627\u0644\u0623\u0647\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0643\u0644\u064a\u0627\u062a \u0639\u0646\u064a\u0632\u0629 \u0627\u0644\u0623\u0647\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"\u0645\u064a \u0639\u0644\u064a \u0623\u0628\u0648","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u064a \u0639\u0644\u064a \u0623\u0628\u0648","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":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.11611072,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"46","first_page":"203","last_page":"222"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5654000043869019,"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":0.5654000043869019,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.35839998722076416,"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":0.02500000037252903,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.6769999861717224},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.8029999732971191},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6740000247955322},{"id":"https://openalex.org/keywords/investor-information-needs","display_name":"investor information needs","score":0.5180000066757202},{"id":"https://openalex.org/keywords/non-financial-information","display_name":"non-financial information","score":0.7009999752044678}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.37579798698425293}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52133/ijrsp.v4.46.9","doi":"https://doi.org/10.52133/ijrsp.v4.46.9","is_oa":true,"landing_page_url":"http://doi.org/10.52133/ijrsp.v4.46.9","pdf_url":"https://doi.org/10.52133/ijrsp.v4.46.9","source":{"id":"https://openalex.org/S4210186224","display_name":"International Journal of Research and Studies Publishing","issn_l":"2709-7064","issn":["2709-7064"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237798","host_organization_name":"International Journal of Scientific and Research Publications","host_organization_lineage":["https://openalex.org/P4323237798"],"host_organization_lineage_names":["International Journal of Scientific and Research Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Studies Publishing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52133/ijrsp.v4.46.9","doi":"https://doi.org/10.52133/ijrsp.v4.46.9","is_oa":true,"landing_page_url":"http://doi.org/10.52133/ijrsp.v4.46.9","pdf_url":"https://doi.org/10.52133/ijrsp.v4.46.9","source":{"id":"https://openalex.org/S4210186224","display_name":"International Journal of Research and Studies Publishing","issn_l":"2709-7064","issn":["2709-7064"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237798","host_organization_name":"International Journal of Scientific and Research Publications","host_organization_lineage":["https://openalex.org/P4323237798"],"host_organization_lineage_names":["International Journal of Scientific and Research Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Studies Publishing","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/W4386350128.pdf","grobid_xml":"https://content.openalex.org/works/W4386350128.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2975686172","https://openalex.org/W3145345021","https://openalex.org/W4390845170","https://openalex.org/W4362690293","https://openalex.org/W3134424135","https://openalex.org/W3153252581","https://openalex.org/W4415347710","https://openalex.org/W3118059838","https://openalex.org/W2994038940","https://openalex.org/W4412358870"],"abstract_inverted_index":{"\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1],"\u0627\u0644\u0628\u062d\u062b":[2,77],"\u0625\u0644\u0649":[3,34,98,161,212],"\u062a\u062d\u062f\u064a\u062f":[4,35,50],"\u0645\u0633\u062a\u0648\u0649":[5,36,91,137,201],"\u0627\u0644\u0645\u0642\u062f\u0631\u0629":[6,81,127],"\u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629":[7,82,128,192,229],"\u0644\u0644\u0642\u0648\u0627\u0626\u0645":[8,83,129,193,230],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[9,12,23,28,41,57,68,73,84,87,130,133,194],"\u0641\u064a":[10,21,26,39,55,66,71,85,115,131,155,178,226],"\u0627\u0644\u0633\u0648\u0642":[11,27,40,56,72,86,132],"\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c":[13],"\u0648\u062a\u062d\u062f\u064a\u062f":[14],"\u062d\u062c\u0645":[15],"\u0648\u0646\u0648\u0639":[16],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[17,44,63,112,175],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[18],"\u0627\u0644\u0645\u0641\u0635\u062d":[19,45,64,113,176],"\u0639\u0646\u0647\u0627":[20,46,65,114,177],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[22,67],"\u0644\u0644\u0634\u0631\u0643\u0627\u062a":[24,69],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[25,70],"\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629":[29,42,58],"\u0648\u0645\u062f\u0649":[30],"\u0641\u0627\u0626\u062f\u062a\u0647\u0627":[31],"\u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c":[32],"\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629":[33,211],"\u0648\u0639\u064a":[37],"\u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u064a\u0646":[38],"\u0628\u0623\u0647\u0645\u064a\u0629":[43],"\u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[47],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c":[48],"\u0648":[49],"\u0627\u0644\u0645\u0639\u0648\u0642\u0627\u062a":[51,104,167],"\u0627\u0644\u062a\u064a":[52,105,168],"\u062a\u0648\u0627\u062c\u0647":[53],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[54,100,163],"\u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629":[59],"\u0628\u0645\u062f\u0649":[60],"\u0627\u0633\u062a\u0641\u0627\u062f\u062a\u0647\u0645":[61],"\u0645\u0646":[62,103,107,111,166,170,174,195],"\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.":[74],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[75],"\u0623\u0647\u062f\u0627\u0641":[76],"\u0627\u0641\u062a\u0631\u0636\u062a":[78],"\u0627\u0644\u0628\u0627\u062d\u062b\u0629":[79,187],"\u0623\u0646":[80,99,126,162,222],"\u062a\u0633\u0627\u0639\u062f":[88,134],"\u0639\u0644\u0649":[89,109,135,157,172,199],"\u062a\u0648\u0641\u064a\u0631":[90,136,200],"\u0625\u0641\u0635\u0627\u062d":[92,138,202],"\u0645\u0627\u0644\u064a":[93,139,203],"\u064a\u0644\u0628\u064a":[94,140,205],"\u062d\u0627\u062c\u0629":[95,141],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c":[96,142,210],"\u0625\u0636\u0627\u0641\u0629":[97,160],"\u064a\u0648\u0627\u062c\u0647\u0648\u0646":[101,164],"\u0627\u0644\u0639\u062f\u064a\u062f":[102,165],"\u062a\u062d\u062f":[106,169],"\u0642\u062f\u0631\u062a\u0647\u0645":[108,171],"\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629":[110,173],"\u0639\u0645\u0644\u064a\u0629":[116,179],"\u0627\u062a\u062e\u0627\u0630":[117,180],"\u0627\u0644\u0642\u0631\u0627\u0631":[118,181],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a":[119,149,182],"\u0627\u0644\u062e\u0627\u0635":[120,183],"\u0628\u0647\u0645.":[121,184],"\u0648\u0628\u0639\u062f":[122],"\u0627\u062e\u062a\u0628\u0627\u0631":[123],"\u0627\u0644\u0641\u0631\u0648\u0636":[124],"\u062a\u0628\u064a\u0646":[125],"\u0645\u0645\u0627":[143],"\u064a\u062a\u064a\u062d":[144],"\u0644\u0647\u0645":[145],"\u0627\u0644\u0631\u0624\u064a\u0629":[146],"\u0627\u0644\u0648\u0627\u0636\u062d\u0629":[147],"\u0644\u0644\u0648\u0636\u0639":[148],"\u0627\u0644\u0623\u0645\u0631":[150],"\u0627\u0644\u0630\u064a":[151],"\u064a\u0633\u0627\u0648\u064a":[152],"\u0641\u064a\u0645\u0627":[153],"\u0628\u064a\u0646\u0647\u0645":[154],"\u0627\u0644\u062d\u0635\u0648\u0644":[156],"\u0627\u0644\u0641\u0631\u0635":[158],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629\u060c":[159],"\u0648\u0642\u062f":[185],"\u0623\u0648\u0635\u062a":[186],"\u0628\u0636\u0631\u0648\u0631\u0629":[188],"\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645":[189],"\u0628\u0632\u064a\u0627\u062f\u0629":[190],"\u0627\u0644\u0642\u0648\u0629":[191,228],"\u062e\u0644\u0627\u0644":[196],"\u0627\u0644\u062d\u0631\u0635":[197],"\u0627\u0644\u0634\u062f\u064a\u062f":[198],"\u0643\u0627\u0641\u064a":[204],"\u062a\u0637\u0644\u0639\u0627\u062a":[206],"\u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646":[207],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629":[208],"\u0648\u062e\u0627\u0635\u0629":[209],"\u062a\u0639\u062f\u064a\u0644":[213],"\u0646\u0637\u0627\u0642":[214],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[215],"\u0644\u064a\u062a\u0636\u0645\u0646":[216],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[217],"\u0625\u0636\u0627\u0641\u064a\u0629":[218],"\u063a\u064a\u0631":[219],"\u0645\u0627\u0644\u064a\u0629":[220],"\u064a\u0645\u0643\u0646":[221],"\u062a\u0644\u0639\u0628":[223],"\u062f\u0648\u0631\u0627\u064b":[224],"\u0645\u0624\u062b\u0631\u0627\u064b":[225],"\u062f\u0639\u0645":[227],"\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[231],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629.":[232]},"counts_by_year":[],"updated_date":"2026-09-06T09:10:53.072986","created_date":"2023-09-02T00:00:00"}