{"id":"https://openalex.org/W7218180956","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u064a\u0626\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0631\u0623\u0633 \u0627\u0644\u0627\u0646\u0648\u0641 \u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632","display_name":"\u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u064a\u0626\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0631\u0623\u0633 \u0627\u0644\u0627\u0646\u0648\u0641 \u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632","publication_year":2023,"publication_date":"2023-10-01","ids":{"openalex":"https://openalex.org/W7218180956"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.journal.su.edu.ly:article/1699","doi":null,"is_oa":false,"landing_page_url":"https://journal.su.edu.ly/index.php/index/article/view/1699","pdf_url":null,"source":{"id":"https://openalex.org/S4387286108","display_name":"Economic Studies Journal","issn_l":"2958-4574","issn":["2958-4574","2958-4582"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I99296679","host_organization_name":"Sirte University","host_organization_lineage":["https://openalex.org/I99296679"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37375/esj.v6i3","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156081373","display_name":"\u062f. \u0623\u0634\u0631\u0641 \u0633\u0627\u0644\u0645 \u0639\u0628\u062f \u0627\u0644\u0643\u0627\u0641\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062f. \u0623\u0634\u0631\u0641 \u0633\u0627\u0644\u0645 \u0639\u0628\u062f \u0627\u0644\u0643\u0627\u0641\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5155956675","display_name":"\u0623. \u0634\u0647\u0627\u0648\u064a \u0633\u0627\u0644\u0645 \u0623\u0628\u0648\u062e\u0637\u0648\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623. \u0634\u0647\u0627\u0648\u064a \u0633\u0627\u0644\u0645 \u0623\u0628\u0648\u062e\u0637\u0648\u0629","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":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.48002199,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.4713999927043915,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.4713999927043915,"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/T13509","display_name":"Accounting and Financial Management","score":0.271699994802475,"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":0.11649999767541885,"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/environmental-performance-disclosure","display_name":"environmental performance disclosure","score":0.7910000085830688},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.8410000205039978},{"id":"https://openalex.org/keywords/relevance-of-accounting-information","display_name":"relevance of accounting information","score":0.859000027179718},{"id":"https://openalex.org/keywords/comprehensibility","display_name":"comprehensibility","score":0.7409999966621399},{"id":"https://openalex.org/keywords/reliability-of-accounting-information","display_name":"accounting information reliability","score":0.8820000290870667},{"id":"https://openalex.org/keywords/comparability","display_name":"comparability","score":0.8019999861717224},{"id":"https://openalex.org/keywords/oil-industry","display_name":"oil and gas industry","score":0.8339999914169312}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24560000002384186},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23420000076293945},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.18930000066757202},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.15690000355243683},{"id":"https://openalex.org/C2776867696","wikidata":"https://www.wikidata.org/wiki/Q3743777","display_name":"Telmatology","level":3,"score":0.1526000052690506},{"id":"https://openalex.org/C2993313656","wikidata":"https://www.wikidata.org/wiki/Q163082","display_name":"Metamorphic petrology","level":3,"score":0.14020000398159027},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.13660000264644623},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.12729999423027039},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.11879999935626984},{"id":"https://openalex.org/C2776608160","wikidata":"https://www.wikidata.org/wiki/Q4785462","display_name":"Natural (archaeology)","level":2,"score":0.11500000208616257}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journal.su.edu.ly:article/1699","doi":null,"is_oa":false,"landing_page_url":"https://journal.su.edu.ly/index.php/index/article/view/1699","pdf_url":null,"source":{"id":"https://openalex.org/S4387286108","display_name":"Economic Studies Journal","issn_l":"2958-4574","issn":["2958-4574","2958-4582"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I99296679","host_organization_name":"Sirte University","host_organization_lineage":["https://openalex.org/I99296679"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37375/esj.v6i3","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production","score":0.6000000238418579}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4413453951","https://openalex.org/W4399712836","https://openalex.org/W3013320677","https://openalex.org/W7216323669","https://openalex.org/W7171610387","https://openalex.org/W4205884573","https://openalex.org/W7154898329","https://openalex.org/W7221275560","https://openalex.org/W4381163234","https://openalex.org/W7128954757"],"abstract_inverted_index":{"\u064a\u062a\u0645\u062b\u0644":[0],"\u0627\u0644\u0647\u062f\u0641":[1],"\u0627\u0644\u0631\u0626\u064a\u0633":[2],"\u0644\u0647\u0630\u0647":[3],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[4,22,101],"\u0641\u064a":[5,14,115],"\u0627\u0644\u062a\u0639\u0631\u0641":[6],"\u0639\u0644\u0649":[7,25,42,54,65],"\u062f\u0648\u0631":[8,108],"\u0627\u0644\u0625\u0641\u0635\u0627\u062d":[9,131],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[10,111],"\u0639\u0646":[11,112,132],"\u0627\u0644\u0623\u062f\u0627\u0621":[12,113,133],"\u0627\u0644\u0628\u064a\u0626\u064a":[13,114,134],"\u062a\u062d\u0633\u064a\u0646":[15,116],"\u0627\u0644\u062e\u0635\u0627\u0626\u0635":[16],"\u0627\u0644\u0646\u0648\u0639\u064a\u0629":[17],"\u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[18],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[19,119,137],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[20],"\u0647\u062f\u0641":[21],"\u062a\u0645":[23,50,68],"\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f":[24],"\u0627\u0644\u0645\u0646\u0647\u062c":[26],"\u0627\u0644\u0648\u0635\u0641\u064a":[27],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c":[28],"\u0648\u062a\u0645":[29,76],"\u062a\u0635\u0645\u064a\u0645":[30],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[31],"\u0643\u0623\u062f\u0627\u0629":[32],"\u0631\u0626\u064a\u0633\u064a\u0629":[33],"\u0644\u062c\u0645\u0639":[34],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[35],"\u0627\u0644\u0623\u0648\u0644\u064a\u0629":[36],"\u0627\u0644\u0644\u0627\u0632\u0645\u0629":[37],"\u0645\u0646":[38,79],"\u0645\u062c\u062a\u0645\u0639":[39,57],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[40,58],"\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642":[41],"\u0634\u0631\u0643\u0629":[43],"\u0631\u0623\u0633":[44],"\u0644\u0627\u0646\u0648\u0641":[45],"\u0644\u062a\u0635\u0646\u064a\u0639":[46],"\u0627\u0644\u0646\u0641\u0637":[47],"\u0648\u0627\u0644\u063a\u0627\u0632\u060c":[48],"\u062d\u064a\u062b":[49],"\u062a\u0648\u0632\u064a\u0639":[51],"\u0639\u062f\u062f(40)":[52],"\u0627\u0633\u062a\u0645\u0627\u0631\u0629":[53,71],"\u062c\u0645\u064a\u0639":[55],"\u0623\u0641\u0631\u0627\u062f":[56],"\u0648\u0628\u0639\u062f":[59],"\u0645\u0646\u062d":[60],"\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646":[61],"\u0641\u062a\u0631\u0629":[62],"\u0643\u0627\u0641\u064a\u0629":[63],"\u0644\u0644\u0625\u062c\u0627\u0628\u0629":[64],"\u0623\u0633\u0626\u0644\u0629":[66],"\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c":[67],"\u0627\u0633\u062a\u0644\u0627\u0645":[69],"\u0639\u062f\u062f(39)":[70],"\u0635\u0627\u0644\u062d\u0629":[72],"\u0644\u0644\u062a\u062d\u0644\u064a\u0644":[73],"\u0648\u0628\u0646\u0633\u0628\u0629":[74],"(%97).":[75],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[77],"\u0639\u062f\u062f":[78],"\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628":[80],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[81],"\u0623\u0647\u0645\u0647\u0627":[82],"\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0627\u062a":[83],"\u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629":[84],"\u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a":[85],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629":[86],"\u0648\u0627\u0644\u0648\u0632\u0646":[87],"\u0627\u0644\u0646\u0633\u0628\u064a":[88],"\u0648\u062f\u0631\u062c\u0629":[89],"\u0627\u0644\u0627\u0647\u0645\u064a\u0629\u060c":[90],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631":[91],"\u0623\u0644\u0641\u0627\u0643\u0631\u0648\u0646\u0628\u0627\u062e":[92],"\u0644\u0627\u062e\u062a\u0628\u0627\u0631":[93],"\u062f\u0631\u062c\u0629":[94],"\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[95],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.":[96],"\u0648\u0645\u0639\u0627\u0645\u0644":[97],"\u0627\u0631\u062a\u0628\u0627\u0637":[98],"\u0628\u064a\u0631\u0633\u0648\u0646":[99],"\u0648\u062a\u0648\u0635\u0644\u062a":[100],"\u0625\u0644\u0649":[102],"\u0639\u062f\u0629":[103],"\u0646\u062a\u0627\u0626\u062c":[104],"\u0623\u0647\u0645\u0647\u0627:":[105],"\u0628\u0623\u0646":[106],"\u0647\u0646\u0627\u0643":[107],"\u0625\u064a\u062c\u0627\u0628\u064a":[109],"\u0644\u0644\u0625\u0641\u0635\u0627\u062d":[110],"\u0645\u0644\u0627\u0621\u0645\u0629":[117],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[118,136],"\u0648\u0642\u0627\u0628\u0644\u064a\u062a\u0647\u0627":[120,138],"\u0644\u0644\u0641\u0647\u0645\u060c":[121],"\u0628\u064a\u0646\u0645\u0627":[122],"\u0644\u0627":[123],"\u062a\u0648\u062c\u062f":[124],"\u0639\u0644\u0627\u0642\u0629":[125],"\u0630\u0627\u062a":[126],"\u062f\u0644\u0627\u0644\u0629":[127],"\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[128],"\u0645\u0627":[129],"\u0628\u064a\u0646":[130],"\u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629":[135],"\u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.":[139]},"counts_by_year":[],"updated_date":"2026-10-09T09:14:12.587421","created_date":"2026-10-03T00:00:00"}
