{"id":"https://openalex.org/W7220180941","doi":null,"title":"The Reality of Reports and Interim Financial Statements at Palestinian Public Shareholding Limited Companies","display_name":"The Reality of Reports and Interim Financial Statements at Palestinian Public Shareholding Limited Companies","publication_year":2017,"publication_date":"2017-07-11","ids":{"openalex":"https://openalex.org/W7220180941"},"language":"ar","primary_location":{"id":"pmh:oai:journals.qou.edu:article/1228","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/1228","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/1228/1137","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2616-9835","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://journals.qou.edu/index.php/jrresstudy/article/download/1228/1137","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156853497","display_name":"\u0623. \u0646\u0647\u0644\u0627 \u0623\u0645\u062c\u062f \u0641\u0631\u062d\u0627\u0646 \u062d\u062f\u0627\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u062d\u062f\u0627\u062f, \u0623. \u062c\u0648\u0627\u062f \u0623\u062d\u0645\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5156853497"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.79289869,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6987000107765198,"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":0.6987000107765198,"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":0.1768999993801117,"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":0.09269999712705612,"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/interim-financial-statements","display_name":"interim financial statements","score":0.9789999723434448},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7710000276565552},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.4790000021457672},{"id":"https://openalex.org/keywords/investor-confidence","display_name":"investor confidence","score":0.8840000033378601},{"id":"https://openalex.org/keywords/ias-34","display_name":"IAS 34","score":0.8510000109672546},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.453000009059906}],"concepts":[{"id":"https://openalex.org/C2776957806","wikidata":"https://www.wikidata.org/wiki/Q4895105","display_name":"Interim","level":2,"score":0.7584999799728394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6869000196456909},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5192999839782715},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4733999967575073},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.31929999589920044},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.31630000472068787},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3012000024318695},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.2745000123977661},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2712000012397766},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.26829999685287476},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2660999894142151}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journals.qou.edu:article/1228","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/1228","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/1228/1137","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2616-9835","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journals.qou.edu:article/1228","doi":null,"is_oa":true,"landing_page_url":"https://journals.qou.edu/index.php/jrresstudy/article/view/1228","pdf_url":"https://journals.qou.edu/index.php/jrresstudy/article/download/1228/1137","source":{"id":"https://openalex.org/S4306537625","display_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u062f\u0633 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2616-9835","issn":["2616-9835","2616-9843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2616-9835","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220180941.pdf","grobid_xml":"https://content.openalex.org/works/W7220180941.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7160091064","https://openalex.org/W2728438531","https://openalex.org/W2622123852","https://openalex.org/W4403160663","https://openalex.org/W4411876895","https://openalex.org/W7220528918","https://openalex.org/W4378550688","https://openalex.org/W7166837729","https://openalex.org/W2953631575","https://openalex.org/W2908878439"],"abstract_inverted_index":{"\u0647\u062f\u0641\u062a":[0,18],"\u0647\u0630\u0647":[1],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,24,35,59,111],"\u0625\u0644\u0649":[3,5,19,21,60],"\u0627\u0644\u062a\u0639\u0631\u0641":[4,20],"\u0648\u0627\u0642\u0639":[6],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[7,66,73,82,103,117,136],"\u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[8],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[9,67,99,137,145],"\u0627\u0644\u0645\u0631\u062d\u0644\u064a\u0629":[10,74,83,104,118,138],"\u0641\u064a":[11,64,75,84,87,91,105],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[12,101],"\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629":[13],"\u0627\u0644\u0639\u0627\u0645\u0629":[14],"\u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629":[15],"\u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629\u060c":[16],"\u0643\u0645\u0627":[17,93,131],"\u062f\u0648\u0631":[22],"\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[23],"\u0648\u0647\u064a:":[25],"(\u0627\u0644\u0645\u0624\u0647\u0644":[26],"\u0627\u0644\u0639\u0644\u0645\u064a\u060c":[27],"\u0648\u0633\u0646\u0648\u0627\u062a":[28],"\u0627\u0644\u062e\u0628\u0631\u0629)":[29],"\u0646\u062d\u0648":[30],"\u0645\u0648\u0636\u0648\u0639":[31],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[32],"\u0648\u0644\u062a\u062d\u0642\u064a\u0642":[33],"\u0647\u062f\u0641":[34],"\u0637\u064f\u0648\u0651\u0650\u0631\u062a":[36],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[37],"\u0648\u062a\u0623\u0643\u062f":[38],"\u0627\u0644\u0628\u0627\u062d\u062b":[39],"\u0645\u0646":[40],"\u0635\u062f\u0642\u0647\u0627":[41],"\u0648\u0645\u0639\u0627\u0645\u0644":[42],"\u062b\u0628\u0627\u062a\u0647\u0627\u060c":[43],"\u0648\u0628\u0639\u062f":[44],"\u0639\u0645\u0644\u064a\u0629":[45],"\u062c\u0645\u0639":[46],"\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a":[47],"\u0631\u064f\u0645\u0651\u0650\u0632\u062a":[48],"\u0648\u0623\u064f\u062f\u062e\u0644\u062a":[49],"\u0644\u0644\u062d\u0627\u0633\u0648\u0628":[50],"\u0648\u0639\u064f\u0648\u0644\u062c\u062a":[51],"\u0625\u062d\u0635\u0627\u0626\u064a\u0627":[52],"\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[53],"\u0627\u0644\u0631\u0632\u0645\u0629":[54],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[55],"\u0644\u0644\u0639\u0644\u0648\u0645":[56],"\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629":[57],"(SPSS).\u0648\u062a\u0648\u0635\u0644\u062a":[58],"\u0623\u0646":[61,95,113,134],"\u0647\u0646\u0627\u0643":[62],"\u0627\u0646\u062a\u0638\u0627\u0645\u0627\u064b":[63],"\u0625\u0639\u062f\u0627\u062f":[65],"\u0627\u0644\u0645\u0631\u062d\u0644\u064a\u0629\u060c":[68],"\u062d\u064a\u062b":[69,79],"\u062a\u0642\u0648\u0645":[70],"\u0627\u0644\u0634\u0631\u0643\u0629":[71,115],"\u0628\u0625\u0635\u062f\u0627\u0631":[72,102],"\u0627\u0644\u0645\u0648\u0639\u062f":[76],"\u0627\u0644\u0645\u062d\u062f\u062f":[77],"\u0644\u0647\u0627\u060c":[78],"\u0625\u0646":[80],"\u0625\u0635\u062f\u0627\u0631":[81],"\u0645\u0648\u0639\u062f\u0647\u0627":[85],"\u064a\u0633\u0627\u0647\u0645":[86],"\u0632\u064a\u0627\u062f\u0629":[88],"\u062b\u0642\u0629":[89],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[90],"\u0627\u0644\u0634\u0631\u0643\u0629\u060c":[92],"\u062a\u0628\u064a\u0646":[94],"\u0633\u0648\u0642":[96],"\u0641\u0644\u0633\u0637\u064a\u0646":[97],"\u0644\u0644\u0623\u0648\u0631\u0627\u0642":[98],"\u062a\u064f\u0644\u0632\u0645":[100],"\u0645\u0648\u0639\u062f\u0647\u0627\u060c":[106],"\u0648\u0628\u0646\u0627\u0621":[107],"\u0639\u0644\u0649":[108],"\u0630\u0644\u0643":[109],"\u062a\u0648\u0635\u064a":[110,132],"\u0636\u0631\u0648\u0631\u0629":[112],"\u062a\u0644\u062a\u0632\u0645":[114],"\u0628\u0625\u0639\u062f\u0627\u062f":[116,129],"\u062d\u0633\u0628":[119],"\u0645\u0627":[120],"\u064a\u0646\u0635":[121],"\u0639\u0644\u064a\u0647":[122],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631":[123],"\u0627\u0644\u062f\u0648\u0644\u064a":[124],"\u0631\u0642\u0645":[125],"(34)":[126],"\u0641\u064a\u0645\u0627":[127],"\u064a\u062a\u0639\u0644\u0642":[128],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c":[130],"\u0628\u0636\u0631\u0648\u0631\u0629":[133],"\u062a\u0648\u0636\u062d":[135],"\u062a\u0627\u0631\u064a\u062e":[139],"\u0627\u0644\u0645\u0631\u0643\u0632":[140],"\u0627\u0644\u0645\u0627\u0644\u064a\u060c":[141],"\u0648\u062a\u0627\u0631\u064a\u062e":[142],"\u0628\u062f\u0627\u064a\u0629":[143],"\u0627\u0644\u0641\u062a\u0631\u0629":[144],"\u0648\u0646\u0647\u0627\u064a\u062a\u0647\u0627.":[146]},"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2026-10-05T00:00:00"}
