{"id":"https://openalex.org/W4392833440","doi":"https://doi.org/10.51173/jt.v5i4.863","title":"\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0646\u0645\u0648\u0630\u062c \u0645\u0636\u0627\u0639\u0641 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0639\u0627\u062f\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","display_name":"\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0646\u0645\u0648\u0630\u062c \u0645\u0636\u0627\u0639\u0641 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0639\u0627\u062f\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629","publication_year":2023,"publication_date":"2023-12-31","ids":{"openalex":"https://openalex.org/W4392833440","doi":"https://doi.org/10.51173/jt.v5i4.863"},"language":"ar","primary_location":{"id":"doi:10.51173/jt.v5i4.863","doi":"https://doi.org/10.51173/jt.v5i4.863","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51173/jt.v5i4.863","pdf_url":"https://journal.mtu.edu.iq/index.php/MTU/article/download/863/356","source":{"id":"https://openalex.org/S4210237681","display_name":"Journal of Techniques","issn_l":"1818-653X","issn":["1818-653X","2708-8383"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404678054","host_organization_name":"Middle Technical University","host_organization_lineage":["https://openalex.org/P4404678054"],"host_organization_lineage_names":["Middle Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Techniques","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://journal.mtu.edu.iq/index.php/MTU/article/download/863/356","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094158746","display_name":"Ayman Jadoua Faisal Al-shammari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115078","display_name":"Middle Technical University","ror":"https://ror.org/02fvkg758","country_code":"IQ","type":"education","lineage":["https://openalex.org/I4210115078"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Ayman Jadoua Faisal Al-shammari","raw_affiliation_strings":["Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq","institution_ids":["https://openalex.org/I4210115078"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084119352","display_name":"Shatha Abdul-Hussein Jabr","orcid":"https://orcid.org/0000-0003-4571-6902","observed_orcids":["https://orcid.org/0000-0003-4571-6902"]},"institutions":[{"id":"https://openalex.org/I4210115078","display_name":"Middle Technical University","ror":"https://ror.org/02fvkg758","country_code":"IQ","type":"education","lineage":["https://openalex.org/I4210115078"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Shatha Abdul-Hussein Jabr","raw_affiliation_strings":["Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq","institution_ids":["https://openalex.org/I4210115078"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003093383","display_name":"Abbas Muhalhal","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115078","display_name":"Middle Technical University","ror":"https://ror.org/02fvkg758","country_code":"IQ","type":"education","lineage":["https://openalex.org/I4210115078"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Abbas Hashem Muhalhal","raw_affiliation_strings":["Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical College  of management - Baghdad, Middle Technical University, Baghdad, Iraq","institution_ids":["https://openalex.org/I4210115078"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052713526","display_name":"Bader S. S. Hamdan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I59206443","display_name":"University of Palestine","ror":"https://ror.org/04yhapk09","country_code":"PS","type":"education","lineage":["https://openalex.org/I59206443"]}],"countries":["PS"],"is_corresponding":false,"raw_author_name":"Bader S. S. Hamdan","raw_affiliation_strings":["Faculty of Business and Management, University of Palestine, Gaza Strip, Palestine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Management, University of Palestine, Gaza Strip, Palestine","institution_ids":["https://openalex.org/I59206443"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"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":0.21538412,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"4","first_page":"243","last_page":"251"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.864300012588501,"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"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.864300012588501,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.11559999734163284,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.018400000408291817,"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/price-earnings-ratio","display_name":"price earning ratio","score":0.9129999876022339},{"id":"https://openalex.org/keywords/common-stock-valuation","display_name":"common stock valuation","score":0.9010000228881836},{"id":"https://openalex.org/keywords/intrinsic-value","display_name":"intrinsic value","score":0.8199999928474426},{"id":"https://openalex.org/keywords/market-value","display_name":"market value","score":0.8690000176429749},{"id":"https://openalex.org/keywords/market-efficiency","display_name":"market efficiency","score":0.8140000104904175},{"id":"https://openalex.org/keywords/banks","display_name":"banks","score":0.5519999861717224},{"id":"https://openalex.org/keywords/iraq-stock-exchange","display_name":"Iraq Stock Exchange","score":0.6729999780654907},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.48899999260902405}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2493981420993805}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.51173/jt.v5i4.863","doi":"https://doi.org/10.51173/jt.v5i4.863","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51173/jt.v5i4.863","pdf_url":"https://journal.mtu.edu.iq/index.php/MTU/article/download/863/356","source":{"id":"https://openalex.org/S4210237681","display_name":"Journal of Techniques","issn_l":"1818-653X","issn":["1818-653X","2708-8383"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404678054","host_organization_name":"Middle Technical University","host_organization_lineage":["https://openalex.org/P4404678054"],"host_organization_lineage_names":["Middle Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Techniques","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:c951aea624f14362b3836b8bda804e0d","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c951aea624f14362b3836b8bda804e0d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Techniques, Vol 5, Iss 4 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.51173/jt.v5i4.863","doi":"https://doi.org/10.51173/jt.v5i4.863","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51173/jt.v5i4.863","pdf_url":"https://journal.mtu.edu.iq/index.php/MTU/article/download/863/356","source":{"id":"https://openalex.org/S4210237681","display_name":"Journal of Techniques","issn_l":"1818-653X","issn":["1818-653X","2708-8383"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404678054","host_organization_name":"Middle Technical University","host_organization_lineage":["https://openalex.org/P4404678054"],"host_organization_lineage_names":["Middle Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Techniques","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/W4392833440.pdf","grobid_xml":"https://content.openalex.org/works/W4392833440.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1482561146","https://openalex.org/W1515476919","https://openalex.org/W2114885965","https://openalex.org/W2596607438","https://openalex.org/W3107509686","https://openalex.org/W3113716425","https://openalex.org/W3127734160","https://openalex.org/W4239275938","https://openalex.org/W4246821137","https://openalex.org/W4394721763","https://openalex.org/W6980785466","https://openalex.org/W6986557945","https://openalex.org/W6990102405","https://openalex.org/W7042872851","https://openalex.org/W7065990934"],"related_works":["https://openalex.org/W4400451028","https://openalex.org/W4400143441","https://openalex.org/W3096190251","https://openalex.org/W4399472389","https://openalex.org/W7081942661","https://openalex.org/W4413154226","https://openalex.org/W7220491096","https://openalex.org/W4413966325","https://openalex.org/W7117708016","https://openalex.org/W4391909808"],"abstract_inverted_index":{"\u064a\u062a\u0645\u062b\u0644":[0],"\u0647\u062f\u0641":[1],"\u0627\u0644\u0628\u062d\u062b":[2,40,44,68,81,98],"\u0641\u064a":[3,15,25,28,52,74,110,120],"\u0639\u0631\u0636":[4],"\u0644\u0645\u0641\u0647\u0648\u0645":[5],"\u0646\u0645\u0648\u0630\u062c":[6,71,97],"\u0645\u0636\u0627\u0639\u0641":[7,72],"\u0627\u0644\u0631\u0628\u062d\u064a\u0629":[8,73],"\u0648\u062f\u0631\u0627\u0633\u0629":[9],"\u0645\u062f\u0649":[10],"\u0627\u0645\u0643\u0627\u0646\u064a\u0629":[11],"\u0647\u0630\u0627":[12],"\u0627\u0644\u0646\u0645\u0648\u0630\u062c":[13],"P/E":[14],"\u0642\u064a\u0627\u0633":[16],"\u0627\u0644\u0642\u064a\u0645\u0629":[17,32,76,102],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629":[18,77],"\u0644\u0644\u0623\u0633\u0647\u0645":[19,34,78],"\u0627\u0644\u0639\u0627\u062f\u064a\u0629":[20,35,79],"\u0628\u0639\u0651\u062f\u0647":[21],"\u0645\u0646":[22,49,58,101,107],"\u0627\u0644\u0646\u0645\u0627\u0630\u062c":[23],"\u0627\u0644\u0645\u0647\u0645\u0629":[24],"\u0645\u0633\u0627\u0639\u062f\u0629":[26],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[27,106],"\u0645\u0639\u0631\u0641\u0629":[29],"\u0627\u0644\u0641\u0631\u0642":[30],"\u0628\u064a\u0646":[31],"\u0627\u0644\u0633\u0648\u0642\u064a\u0629":[33,103],"\u0648\u0627\u0644\u0642\u064a\u0645\u0629":[36],"\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629\u060c":[37],"\u0648\u0644\u0625\u062b\u0628\u0627\u062a":[38],"\u0641\u0631\u0636\u064a\u0629":[39],"\u062a\u0645":[41,93],"\u0627\u062e\u062a\u064a\u0627\u0631":[42],"\u0639\u064a\u0646\u0629":[43],"\u0644\u0642\u0637\u0627\u0639":[45],"\u0627\u0644\u0645\u0627\u0644\u064a":[46],"\u0648\u0627\u062e\u062a\u064a\u0627\u0631":[47],"\u0645\u062c\u0645\u0648\u0639\u0629":[48],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641":[50],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[51],"\u0633\u0648\u0642":[53],"\u0627\u0644\u0639\u0631\u0627\u0642":[54],"\u0644\u0644\u0623\u0648\u0631\u0627\u0642":[55],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[56],"\u0648\u0627\u0644\u0645\u062a\u0643\u0648\u0646\u0629":[57],"\u062b\u0644\u0627\u062b\u0629":[59],"\u0639\u0634\u0631":[60],"\u0645\u0635\u0631\u0641\u0627\u064b":[61],"\u0644\u0644\u0645\u062f\u0629":[62],"\u0627\u0644\u0645\u0645\u062a\u062f\u0629":[63],"(2015-2019).":[64],"\u0625\u0630":[65],"\u062a\u0648\u0635\u0644\u062a":[66,86],"\u0646\u062a\u0627\u0626\u062c":[67],"\u0625\u0644\u0649":[69,88],"\u0642\u062f\u0631\u0629":[70],"\u062a\u0641\u0633\u064a\u0631":[75],"\u0644\u0639\u064a\u0646\u0629":[80],"\u0648\u0627\u0644\u062e\u0627\u0635\u0629":[82],"\u0628\u0627\u0644\u0628\u064a\u0626\u0629":[83],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c":[84],"\u0643\u0645\u0627":[85],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[87],"\u0623\u0646":[89,117],"\u0627\u0644\u0642\u064a\u0645":[90],"\u062c\u0645\u064a\u0639\u0627":[91],"\u0627\u0644\u062a\u064a":[92],"\u0642\u064a\u0627\u0633\u0647\u0627":[94],"\u0639\u0644\u0649":[95,116],"\u0648\u0641\u0642":[96],"\u0643\u0627\u0646\u062a":[99],"\u0623\u0643\u0628\u0631":[100],"\u0648\u0647\u0630\u0627":[104],"\u064a\u0633\u0627\u0639\u062f":[105],"\u0632\u064a\u0627\u062f\u0629":[108],"\u0641\u0631\u0635\u062a\u0647\u0645":[109],"\u062a\u062d\u0642\u064a\u0642":[111],"\u0623\u0631\u0628\u0627\u062d":[112],"\u0623\u0639\u0644\u0649\u060c":[113],"\u0648\u0643\u0630\u0644\u0643":[114],"\u064a\u062f\u0644":[115],"\u0647\u0646\u0627\u0643":[118],"\u0636\u0639\u0641":[119],"\u0643\u0641\u0627\u0621\u0629":[121],"\u0627\u0644\u0633\u0648\u0642.":[122]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-03-15T00:00:00"}