{"id":"https://openalex.org/W7218327998","doi":null,"title":"The extent of compliance with the Central Bank\u2019s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research","display_name":"The extent of compliance with the Central Bank\u2019s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research","publication_year":2022,"publication_date":"2022-09-30","ids":{"openalex":"https://openalex.org/W7218327998"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1089","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1089/787","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1089/787","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155395821","display_name":"\u0647\u064a\u0641\u0627\u0621 \u062d\u0633\u064a\u0646 \u062c\u0648\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I135120706","display_name":"University of Baghdad","ror":"https://ror.org/007f1da21","country_code":"IQ","type":"education","lineage":["https://openalex.org/I135120706"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"\u0647\u064a\u0641\u0627\u0621 \u062d\u0633\u064a\u0646 \u062c\u0648\u0631\u064a","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\t\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629","institution_ids":["https://openalex.org/I135120706"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155446073","display_name":"\u0645.\u0642.\u062f.\u0635\u0644\u0627\u062d \u0647\u064a\u0645\u062a \u0645\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645.\u0642.\u062f.\u0635\u0644\u0627\u062d \u0647\u064a\u0645\u062a \u0645\u062d\u0645\u062f","raw_affiliation_strings":["\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0640\u0640\u0640\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u0640\u0640\u0640\u0640\u064a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0640\u0640\u0640\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u0640\u0640\u0640\u0640\u064a","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155523967","display_name":"Haifa Hussein Jouri","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Haifa Hussein Jouri","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154364555","display_name":"Salah Haimet Mohamed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Salah Haimet Mohamed","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"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":0.50078348,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4413999915122986,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4413999915122986,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.40529999136924744,"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/T13509","display_name":"Accounting and Financial Management","score":0.10440000146627426,"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/bank-financial-statements","display_name":"bank financial statements","score":0.4729999899864197},{"id":"https://openalex.org/keywords/fair-presentation-of-financial-statements","display_name":"fair presentation of financial statements","score":0.7680000066757202},{"id":"https://openalex.org/keywords/iraqi-banks","display_name":"Iraqi banks","score":0.3610000014305115}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.718999981880188},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6847000122070312},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.6488999724388123},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.6384999752044678},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4327999949455261},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.42579999566078186},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.29739999771118164},{"id":"https://openalex.org/C2992337254","wikidata":"https://www.wikidata.org/wiki/Q31275820","display_name":"Financial stability","level":2,"score":0.2856999933719635},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.2840000092983246},{"id":"https://openalex.org/C2780495726","wikidata":"https://www.wikidata.org/wiki/Q2186896","display_name":"Estate","level":2,"score":0.2614000141620636}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1089","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1089/787","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/1089","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/1089/787","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218327998.pdf","grobid_xml":"https://content.openalex.org/works/W7218327998.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217691025","https://openalex.org/W3084329433","https://openalex.org/W4296754874","https://openalex.org/W4390353018","https://openalex.org/W2769459946","https://openalex.org/W4292183282","https://openalex.org/W4392621745","https://openalex.org/W7220545347","https://openalex.org/W4296750938","https://openalex.org/W4409615497"],"abstract_inverted_index":{",":[0],"\u064a\u062c\u0628":[1],"\u0627\u0646":[2,185],"\u062a\u0639\u062f":[3],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[4,101],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[5,102,138],"\u0644\u0644\u0645\u0635\u0627\u0631\u0641":[6],"\u0628\u062f\u0642\u0629":[7],"\u0648\u0648\u0636\u0648\u062d":[8],"\u0648\u0639\u062f\u0627\u0644\u0629":[9],"\u0648\u062a\u0639\u0628\u0631":[10],"\u0639\u0646":[11,16,62],"\u0627\u0644\u0648\u0636\u0639":[12],"\u0627\u0644\u0645\u0627\u0644\u064a":[13],"\u0641\u0636\u0644\u0627":[14],"\u064b":[15],"\u0627\u062a\u0635\u0627\u0641\u0647\u0627":[17],"\u0628\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629":[18],",\u0648":[19],"\u0628\u0645\u0648\u062c\u0628":[20],"\u0642\u0631\u0627\u0631":[21],"\u0645\u062c\u0644\u0633":[22],"\u0627\u062f\u0627\u0631\u062a\u0647":[23],"\u0631\u0642\u0645":[24,41,180],"(74)":[25],"\u0644\u0633\u0646\u0629":[26,43,182],"2020":[27],"\u0642\u062f":[28],"\u0637\u0628\u0642":[29],"\u0627\u0644\u0628\u0646\u0643":[30,158],"\u0627\u0644\u0645\u0631\u0643\u0632\u064a":[31,159],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a":[32],"\u0639\u0644\u0649":[33,99,135,143,189],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641":[34,40,85,179],"\u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b":[35],"\u0627\u0644\u0649":[36,84,116],"\u0627\u0644\u0645\u0627\u062f\u0629":[37],"(33/\u062b\u0627\u0646\u064a\u0627\u064b)\u0645\u0646":[38],"\u0642\u0627\u0646\u0648\u0646":[39,178],"(94)":[42,181],"2004,":[44],"\u0628\u0645\u0639\u0627\u0644\u062c\u0629":[45],"\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a":[46,81,96,171],"\u0627\u0644\u0645\u0633\u062a\u0645\u0644\u0643\u0629":[47],"\u0646\u062a\u064a\u062c\u0629":[48,86],"\u062a\u0633\u0648\u064a\u0629":[49,87],"\u062f\u064a\u0648\u0646":[50],"\u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629":[51],"\u0645\u0646\u0630":[52],"\u0633\u0646\u0648\u0627\u062a":[53,72],"\u0633\u0627\u0628\u0642\u0629":[54],"\u0628\u0623\u062d\u062a\u0633\u0627\u0628":[55],"\u0639\u0644\u064a\u0647\u0627":[56,177],"\u0645\u062e\u0635\u0635":[57,124],"\u0639\u0642\u0627\u0631\u0627\u062a":[58,125],"\u0627\u0644\u062a\u0635\u0641\u064a\u0629":[59,126],"\u0628\u0646\u0633\u0628\u0629":[60],"20%":[61],"\u0643\u0644":[63,67],"\u0639\u0642\u0627\u0631":[64],"\u0645\u0633\u062a\u0645\u0644\u0643":[65],"\u0648\u0639\u0646":[66],"\u0633\u0646\u0629":[68],"\u062a\u0623\u062e\u064a\u0631":[69],"\u0644\u063a\u0627\u064a\u0629":[70],"(5)":[71],"\u064a\u062d\u062a\u0633\u0628":[73],"\u0646\u0633\u0628\u0629":[74],"100%":[75],".\u0648\u0647\u0646\u0627":[76],"\u062a\u0628\u0631\u0632":[77],"\u0623\u0647\u0645\u064a\u0629":[78],"\u0627\u0644\u0628\u062d\u062b":[79,109,115,167],"\u0644\u0645\u0648\u0636\u0648\u0639":[80],"\u0627\u0644\u062a\u064a":[82,131,139,164,175],"\u0622\u0644\u062a":[83],".\u062f\u064a\u0646":[88],"\u0648\u0627\u0644\u0645\u062e\u0635\u0635":[89],"\u0627\u0644\u0648\u0627\u062c\u0628":[90],"\u0627\u062d\u062a\u062c\u0627\u0632\u0647":[91],"\u0644\u0645\u0648\u0627\u062c\u0647\u0629":[92],"\u0645\u062e\u0627\u0637\u0631":[93],"\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638":[94],"\u0628\u0647\u0630\u0647":[95],"\u0627\u0644\u0630\u064a":[97],"\u064a\u0633\u0627\u0639\u062f":[98],"\u0623\u0638\u0647\u0627\u0631":[100],"\u0644\u0644\u0645\u0635\u0631\u0641":[103],"\u0628\u0635\u0648\u0631\u0629":[104,148],"\u0639\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u062f\u0644\u0629,":[105],"\u0648\u0642\u062f":[106],"\u0627\u0633\u062a\u062e\u062f\u0645":[107],"\u0645\u0646\u0647\u062c":[108],"\u0627\u0644\u0627\u0633\u0644\u0648\u0628":[110],"\u0627\u0644\u0648\u0635\u0641\u064a":[111],"\u0627\u0644\u0646\u0638\u0631\u064a":[112],"\u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[113],"\u0648\u062a\u0648\u0635\u0644":[114],"\u0645\u062c\u0645\u0648\u0639\u0629":[117],"\u0645\u0646":[118,127,151,170],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[119],"\u0623\u0628\u0631\u0632\u0647\u0627":[120],"(":[121],"\u064a\u0639\u062f":[122],"\u0627\u062d\u062a\u0633\u0627\u0628":[123,186],"\u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639":[128],"\u0627\u0644\u0645\u0647\u0645\u0629":[129],"\u0648\u0627\u0644\u062d\u062f\u064a\u062b\u0629.":[130],"\u0644\u0647\u0627":[132],"\u0623\u062b\u0631":[133],"\u0645\u0628\u0627\u0634\u0631":[134],"\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[136],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[137],"\u062a\u0642\u0639":[140],"\u0645\u0633\u0624\u0648\u0644\u064a\u0629":[141],"\u0627\u0639\u062f\u0627\u062f\u0647\u0627":[142],"\u0627\u062f\u0627\u0631\u0629":[144],"\u0627\u0644\u0645\u0635\u0631\u0641":[145],".\u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d":[146],"\u0639\u0646\u0647\u0627":[147],"\u0639\u0627\u062f\u0644\u0629":[149],"\u0648\u062e\u0627\u0644\u064a\u0629":[150],"\u0627\u0644\u0627\u062e\u0637\u0627\u0621":[152],"\u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629":[153],"\u0637\u0628\u0642\u0627\u064b":[154],"\u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[155],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[156],"\u0648\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a":[157],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a)":[160],",\u0627\u0645\u0627":[161],"\u0623\u0647\u0645":[162],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[163],"\u062a\u0648\u0635\u0644":[165],"\u0627\u0644\u064a\u0647\u0627":[166],"(\u0636\u0631\u0648\u0631\u0629":[168],"\u0627\u0644\u062a\u062e\u0644\u0635":[169],"\u0636\u0645\u0646":[172],"\u0627\u0644\u0645\u062f\u0629":[173],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629":[174],"\u0646\u0635":[176],"2004":[183],"\u0643\u0648\u0646":[184],"\u0627\u0644\u0645\u062e\u0635\u0635":[187],"\u064a\u0624\u062b\u0631":[188],"\u0627\u0644\u0627\u0631\u0628\u0627\u062d":[190],".\u0648\u0646\u062a\u0627\u0626\u062c":[191],"\u0627\u0644\u0627\u0639\u0645\u0627\u0644)":[192]},"counts_by_year":[],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2026-10-03T00:00:00"}
