{"id":"https://openalex.org/W4402489289","doi":"https://doi.org/10.25130/tjaes.20.65.2.3","title":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a (IAS1) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062d\u062b \u0641\u064a \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","display_name":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a (IAS1) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062d\u062b \u0641\u064a \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629","publication_year":2024,"publication_date":"2024-03-31","ids":{"openalex":"https://openalex.org/W4402489289","doi":"https://doi.org/10.25130/tjaes.20.65.2.3"},"language":"ar","primary_location":{"id":"doi:10.25130/tjaes.20.65.2.3","doi":"https://doi.org/10.25130/tjaes.20.65.2.3","is_oa":true,"landing_page_url":"https://doi.org/10.25130/tjaes.20.65.2.3","pdf_url":"https://www.tjaes.org/index.php/tjaes/article/view/1036/2794","source":{"id":"https://openalex.org/S4210219659","display_name":"Tikrit Journal of Administrative and Economic Sciences","issn_l":"1813-1719","issn":["1813-1719","3006-9149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tikrit Journal of Administrative and Economic Sciences","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://www.tjaes.org/index.php/tjaes/article/view/1036/2794","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5107162148","display_name":"\u0639\u062f\u0646\u0627\u0646 \u064a\u0627\u0633\u0631 \u0645\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0639\u062f\u0646\u0627\u0646 \u064a\u0627\u0633\u0631 \u0645\u062d\u0645\u062f","raw_affiliation_strings":["Country Technical Institute / Central Technical University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Country Technical Institute / Central Technical University","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5107162148"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"20","issue":"65, part 2","first_page":"40","last_page":"61"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8769999742507935,"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":0.8769999742507935,"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":0.09939999878406525,"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":0.01679999940097332,"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/ias-1","display_name":"IAS 1","score":0.8989999890327454},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9089999794960022},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.9200000166893005},{"id":"https://openalex.org/keywords/iraqi-banks","display_name":"Iraqi banks","score":0.7580000162124634},{"id":"https://openalex.org/keywords/relevance","display_name":"relevance","score":0.3790000081062317},{"id":"https://openalex.org/keywords/faithful-representation","display_name":"faithful representation","score":0.8679999709129333},{"id":"https://openalex.org/keywords/consistency","display_name":"consistency","score":0.6110000014305115},{"id":"https://openalex.org/keywords/comparability","display_name":"comparability","score":0.9850000143051147},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.5989999771118164}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3493174910545349}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25130/tjaes.20.65.2.3","doi":"https://doi.org/10.25130/tjaes.20.65.2.3","is_oa":true,"landing_page_url":"https://doi.org/10.25130/tjaes.20.65.2.3","pdf_url":"https://www.tjaes.org/index.php/tjaes/article/view/1036/2794","source":{"id":"https://openalex.org/S4210219659","display_name":"Tikrit Journal of Administrative and Economic Sciences","issn_l":"1813-1719","issn":["1813-1719","3006-9149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tikrit Journal of Administrative and Economic Sciences","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:0bdacf3f5d624407b65bb63ebf7a0c59","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/0bdacf3f5d624407b65bb63ebf7a0c59","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Tikrit Journal of Administrative and Economic Sciences, Vol 20, Iss 65, part 2 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.25130/tjaes.20.65.2.3","doi":"https://doi.org/10.25130/tjaes.20.65.2.3","is_oa":true,"landing_page_url":"https://doi.org/10.25130/tjaes.20.65.2.3","pdf_url":"https://www.tjaes.org/index.php/tjaes/article/view/1036/2794","source":{"id":"https://openalex.org/S4210219659","display_name":"Tikrit Journal of Administrative and Economic Sciences","issn_l":"1813-1719","issn":["1813-1719","3006-9149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tikrit Journal of Administrative and Economic Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4402489289.pdf","grobid_xml":"https://content.openalex.org/works/W4402489289.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W4383534341","https://openalex.org/W4383670137","https://openalex.org/W4384067473","https://openalex.org/W4412144299"],"related_works":["https://openalex.org/W4367674580","https://openalex.org/W7221209912","https://openalex.org/W7221231236","https://openalex.org/W4417408700","https://openalex.org/W7221274070","https://openalex.org/W4383670143","https://openalex.org/W7217807081","https://openalex.org/W4411784248","https://openalex.org/W7221199890","https://openalex.org/W4233006627"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,50,75,78,107,116,185],"\u0625\u0644\u0649":[2,117],"\u0628\u064a\u0627\u0646":[3],"\u062a\u0623\u062b\u064a\u0631":[4],"\u062a\u0637\u0628\u064a\u0642":[5],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631":[6,128],"\u0627\u0644\u062f\u0648\u0644\u064a":[7,130],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[8,129],"(IAS1)":[9,131],"\u0641\u064a":[10,18,52,58,73,165],"\u0642\u0637\u0627\u0639":[11],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641":[12,41,55,152],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[13],"\u0648\u0645\u0646":[14,182],"\u062b\u0645":[15],"\u0623\u062b\u0631":[16,123],"\u0630\u0644\u0643":[17],"\u062c\u0648\u062f\u0629":[19,133],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[20,134,163],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[21,62,72,135,164,181],"\u0645\u0646":[22,54,68,119,143],"\u062d\u064a\u062b":[23],"\u0627\u0644\u0645\u0644\u0627\u0621\u0645\u0629":[24],"\u0648\u0627\u0644\u062b\u0628\u0627\u062a":[25,140],"\u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629":[26],"\u0648\u0627\u0644\u062c\u0648\u062f\u0629":[27],"\u0628\u0645\u0627":[28],"\u064a\u0633\u0627\u0639\u062f":[29],"\u0639\u0644\u0649":[30,38,105,132],"\u062a\u0642\u0627\u0631\u064a\u0631":[31],"\u0645\u0627\u0644\u064a\u0629":[32],"\u0623\u0643\u062b\u0631":[33],"\u062f\u0642\u0629\u064b":[34],"\u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629\u064b":[35],"\u0648\u0628\u0645\u0627":[36],"\u064a\u0646\u0639\u0643\u0633":[37],"\u0623\u062f\u0627\u0621":[39],"\u0647\u0630\u0647":[40],"\u0648\u0633\u0645\u0639\u062a\u0647\u0627":[42],"\u0648\u0639\u0646":[43],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f":[44],"\u0627\u0644\u0648\u0637\u0646\u064a":[45],"\u0628\u0634\u0643\u0644":[46],"\u0639\u0627\u0645\u060c":[47],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[48],"\u0647\u062f\u0641":[49],"\u0637\u0628\u0642":[51],"\u0639\u062f\u062f":[53,118],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[56],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[57],"\u0633\u0648\u0642":[59],"\u0627\u0644\u0639\u0631\u0627\u0642":[60],"\u0644\u0644\u0623\u0648\u0631\u0627\u0642":[61],"\u0648\u0627\u0644\u0628\u0627\u0644\u063a\u0629":[63],"(25)":[64,109],"\u0645\u0635\u0631\u0641":[65],"\u0628\u0639\u064a\u0646\u0629":[66],"\u0639\u0634\u0648\u0627\u0626\u064a\u0629":[67],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646":[69],"\u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646":[70],"\u0648\u0645\u0633\u0624\u0648\u0644\u064a":[71],"\u0645\u062c\u062a\u0645\u0639":[74],"\u0648\u0643\u0627\u0646\u062a":[76],"\u0627\u062f\u0627\u0629":[77],"(\u0642\u0627\u0626\u0645\u0629":[79],"\u0641\u062d\u0635)":[80],"\u0627\u0644\u062a\u064a":[81,150],"\u062a\u0645":[82],"\u062a\u062d\u0644\u064a\u0644\u0647\u0627":[83],"\u0628\u0627\u0633\u062a\u062e\u0631\u0627\u062c":[84],"(\u0627\u0644\u0623\u0648\u0633\u0627\u0637":[85],"\u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629":[86],"\u0627\u0644\u0645\u0648\u0632\u0648\u0646\u0629":[87],"\u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a":[88],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629":[89],"\u0648\u0645\u0639\u0627\u0645\u0644\u0627\u062a":[90],"\u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637":[91],"\u0648\u062a\u062d\u0644\u064a\u0644":[92],"\u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631":[93],"\u0648\u0645\u0639\u0627\u0645\u0644":[94],"\u0627\u0644\u062a\u0641\u0633\u064a\u0631":[95],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631":[96],"(T))":[97],"\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[98],"\u0628\u0631\u0646\u0627\u0645\u062c":[99],"(SPSS)":[100],"\u0648\u062a\u0645":[101,111],"\u062a\u0648\u0632\u064a\u0639":[102],"\u0642\u0627\u0626\u0645\u0629":[103,110],"\u0627\u0644\u0641\u062d\u0635":[104],"\u0639\u064a\u0646\u0629":[106,153],"\u0628\u0639\u062f\u062f":[108],"\u0627\u0633\u062a\u0631\u062c\u0627\u0639\u0647\u0627":[112],"\u0628\u0627\u0644\u0643\u0627\u0645\u0644":[113],"\u0648\u0642\u062f":[114],"\u062a\u0648\u0635\u0644":[115],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[120],"\u0623\u0647\u0645\u0647\u0627":[121],"\u0648\u062c\u0648\u062f":[122],"\u0630\u0648":[124],"\u062f\u0644\u0627\u0644\u0629":[125],"\u0645\u0639\u0646\u0648\u064a\u0629":[126],"\u0644\u062a\u0637\u0628\u064a\u0642":[127],"\u0628\u0623\u0628\u0639\u0627\u062f\u0647\u0627":[136],"(\u0627\u0644\u0645\u0644\u0627\u0621\u0645\u0629":[137],"\u0648\u0627\u0644\u062a\u0645\u062b\u064a\u0644":[138],"\u0627\u0644\u0635\u0627\u062f\u0642":[139],"\u0648\u0642\u0627\u0628\u0644\u064a\u0629":[141],"\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629)":[142],"\u062e\u0644\u0627\u0644":[144],"\u062a\u0648\u0627\u0641\u0631":[145],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[146],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[147],"\u0627\u0644\u0631\u0626\u064a\u0633\u0629":[148],"\u0648\u0627\u0644\u0641\u0631\u0639\u064a\u0629":[149],"\u062a\u0639\u062f\u0647\u0627":[151],"\u0627\u0644\u0628\u062d\u062b\u060c":[154],"\u0641\u0636\u0644\u0627":[155],"\u0639\u0646":[156],"\u0623\u0646\u0651\u064e":[157],"\u0648\u0636\u0639":[158],"\u0645\u0639\u0627\u064a\u064a\u0631":[159],"\u0639\u0627\u0644\u064a\u0629":[160],"\u0627\u0644\u062c\u0648\u062f\u0629":[161],"\u0644\u0625\u0639\u062f\u0627\u062f":[162],"\u0627\u0644\u0642\u0637\u0627\u0639":[166],"\u0627\u0644\u0645\u0635\u0631\u0641\u064a":[167],"\u0648\u062a\u0633\u0647\u064a\u0644":[168],"\u0627\u0644\u0645\u0642\u0627\u0631\u0628\u0629":[169],"\u0628\u064a\u0646":[170],"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[171,189,193,206],"\u0627\u0644\u062f\u0648\u0644\u064a\u0629":[172,194],"\u0648\u0627\u0644\u0648\u0637\u0646\u064a\u0629":[173],"\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a":[174],"\u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621":[175],"\u0628\u062c\u0648\u062f\u0629":[176],"\u0648\u0627\u062a\u0633\u0627\u0642":[177],"\u0625\u0639\u062f\u0627\u062f":[178],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[179],"\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[180],"\u0627\u0647\u0645":[183],"\u062a\u0648\u0635\u064a\u0627\u062a":[184],"\u0627\u0644\u062a\u0634\u062c\u064a\u0639":[186],"\u0648\u0627\u0644\u0623\u062e\u0630":[187],"\u0628\u062a\u0637\u0628\u064a\u0642":[188],"\u0648\u062a\u062d\u0642\u064a\u0642":[190],"\u0627\u0644\u062a\u0648\u0627\u0641\u0642":[191],"\u0645\u0639":[192,202],"\u0648\u062f\u0631\u0627\u0633\u0629":[195],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[196],"\u0648\u0645\u0645\u0627\u0631\u0633\u0627\u062a":[197],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[198],"\u0648\u062a\u0628\u0627\u062f\u0644":[199],"\u0648\u062c\u0647\u0627\u062a":[200],"\u0627\u0644\u0646\u0638\u0631":[201],"\u0627\u0644\u0641\u0626\u0627\u062a":[203],"\u0627\u0644\u0648\u0637\u0646\u064a\u0629":[204],"\u0644\u0648\u0636\u0639":[205],"\u0648\u0643\u064a\u0641\u064a\u0629":[207],"\u062a\u0637\u0628\u064a\u0642\u0647\u0627.":[208]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-09-13T00:00:00"}
