{"id":"https://openalex.org/W7220528918","doi":null,"title":"Analysis of Interim Financial Reports and its Importance to Users in Accordance with International Accounting Standard (34( (An Applied Study at Sumer Commercial Bank)","display_name":"Analysis of Interim Financial Reports and its Importance to Users in Accordance with International Accounting Standard (34( (An Applied Study at Sumer Commercial Bank)","publication_year":2021,"publication_date":"2021-12-31","ids":{"openalex":"https://openalex.org/W7220528918"},"language":"ar","primary_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/408","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/408","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"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":"2073-2295","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://journal.mauc.edu.iq/index.php/index/article/view/408","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154732377","display_name":"\u062d\u0633\u0646\u064a\u0646 \u062d\u0645\u064a\u062f \u0627\u0644\u0639\u0628\u064a\u062f\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062d\u0633\u0646\u064a\u0646 \u062d\u0645\u064a\u062f \u0627\u0644\u0639\u0628\u064a\u062f\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088238159","display_name":"\u0646\u0648\u0631 \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0639\u0628\u062f \u0627\u0644\u0644\u0647","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0646\u0648\u0631 \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0639\u0628\u062f \u0627\u0644\u0644\u0647","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5157640306","display_name":"Hasanain Hameed Majeed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hasanain Hameed Majeed","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5157640611","display_name":"Noor Abdul Razzaq Abdullah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Noor Abdul Razzaq Abdullah","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":0.58698283,"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":0.6942999958992004,"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":0.6942999958992004,"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":0.20589999854564667,"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":0.03610000014305115,"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-reports","display_name":"interim financial reports","score":0.9089999794960022},{"id":"https://openalex.org/keywords/ias-34","display_name":"IAS 34","score":0.871999979019165},{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.7639999985694885},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.6290000081062317},{"id":"https://openalex.org/keywords/decision-usefulness","display_name":"decision usefulness","score":0.6269999742507935},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6439999938011169},{"id":"https://openalex.org/keywords/iraq-stock-exchange","display_name":"Iraq Stock Exchange","score":0.7540000081062317},{"id":"https://openalex.org/keywords/bank-financial-reporting","display_name":"bank financial reporting","score":0.3580000102519989}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6847000122070312},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6715999841690063},{"id":"https://openalex.org/C2776957806","wikidata":"https://www.wikidata.org/wiki/Q4895105","display_name":"Interim","level":2,"score":0.6668000221252441},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5698000192642212},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4577000141143799},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4309000074863434},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4277999997138977},{"id":"https://openalex.org/C2776588390","wikidata":"https://www.wikidata.org/wiki/Q1334738","display_name":"International standard","level":2,"score":0.4244000017642975},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.397599995136261},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.35499998927116394},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.33009999990463257},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32899999618530273},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.31619998812675476},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.27730000019073486},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.27219998836517334}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journal.mauc.edu.iq:article/408","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/408","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"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":"2073-2295","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/408","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/408","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"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":"2073-2295","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7131346288","https://openalex.org/W4413888642","https://openalex.org/W3154720345","https://openalex.org/W3084169879","https://openalex.org/W2989395414","https://openalex.org/W7221248523","https://openalex.org/W7220180941","https://openalex.org/W4312466912","https://openalex.org/W3153252581","https://openalex.org/W4402489134"],"abstract_inverted_index":{"\u062a\u0636\u0645\u0646":[0],"\u0627\u0644\u0628\u062d\u062b":[1,110],"\u0639\u0644\u0649":[2,71],"\u0627\u0644\u062a\u0639\u0631\u064a\u0641":[3],"\u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[4],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[5,16,42,76,86,97,115,143],"\u0627\u0644\u0645\u0631\u062d\u0644\u064a\u0629":[6,43,87,98,116],"\u0627\u0644\u0645\u0639\u062f\u0629":[7],"\u0645\u0646":[8,67,100],"\u0642\u0628\u0644":[9],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[10,80],"\u0627\u0644\u0645\u062f\u0631\u062c\u0629":[11,81],"\u0641\u064a":[12,82,117,121,134],"\u0633\u0648\u0642":[13,73],"\u0627\u0644\u0639\u0631\u0627\u0642":[14,74,135],"\u0644\u0644\u0627\u0648\u0631\u0627\u0642":[15],"\u0648\u0623\u0647\u0645\u064a\u0629":[17],"\u062a\u062d\u0644\u064a\u0644":[18,40],"\u0647\u0630\u0647":[19],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[20,41,85,96,114,142],"\u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646":[21],"\u0628\u064a\u0646":[22],"\u0646\u062a\u0627\u0626\u062c":[23],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644":[24,27,50],"\u0628\u0623\u0633\u062a\u062e\u062f\u0627\u0645":[25],"\u0646\u0633\u0628":[26],"\u0627\u0644\u0645\u0627\u0644\u064a":[28,51],"\u0648\u0644\u0641\u062a\u0631\u0627\u062a":[29],"\u0645\u062e\u062a\u0644\u0641\u0629":[30],"\u0648\u0628\u0627\u0644\u0634\u0643\u0644":[31],"\u0627\u0644\u0630\u064a":[32],"\u064a\u0648\u0641\u0631":[33],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[34,53],"\u0644\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646":[35,91],"\u0644\u0627\u062a\u062e\u0627\u0630":[36,57,104],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a.":[37],"\u0627\u0630":[38],"\u062a\u0645":[39],"\u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629":[44],"\u0644\u0645\u0635\u0631\u0641":[45],"\u0633\u0648\u0645\u0631":[46],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a":[47],"\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[48],"\u0645\u0624\u0634\u0631\u0627\u062a":[49],"\u0644\u062a\u0648\u0641\u064a\u0631":[52],"\u0627\u0643\u062b\u0631":[54],"\u062a\u0641\u0635\u064a\u0644\u064a\u0629":[55],"\u0648\u0645\u0644\u0627\u0626\u0645\u0629":[56],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[58],"\u0628\u0645\u0627":[59],"\u064a\u0639\u0632\u0632":[60],"\u0639\u0645\u0644":[61],"\u0627\u0644\u0645\u0635\u0631\u0641\u060c":[62],"\u0648\u062a\u0648\u0635\u0644":[63],"\u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646":[64],"\u0627\u0644\u0649":[65],"\u0645\u062c\u0645\u0648\u0639\u0629":[66],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[68],"\u0627\u0647\u0645\u0647\u0627\u060c":[69],"\u064a\u0646\u0628\u063a\u064a":[70],"\u0627\u062f\u0627\u0631\u0629":[72],"\u0644\u0644\u0623\u0648\u0631\u0627\u0642":[75],"\u0645\u062a\u0627\u0628\u0639\u0629":[77],"\u0645\u062f\u0649":[78],"\u0627\u0644\u062a\u0632\u0627\u0645":[79],"\u0627\u0644\u0633\u0648\u0642":[83],"\u0628\u0625\u0639\u062f\u0627\u062f":[84],"\u0648\u0646\u0634\u0631":[88],"\u062b\u0642\u0627\u0641\u0629":[89],"\u0627\u0644\u0648\u0639\u064a":[90],"\u0628\u0623\u0647\u0645\u064a\u0629":[92],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[93,103],"\u0627\u0644\u062a\u064a":[94],"\u062a\u062d\u062a\u0648\u064a\u0647\u0627":[95],"\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627":[99],"\u0627\u0647\u0645":[101],"\u0645\u0635\u0627\u062f\u0631":[102],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c":[105],"\u0643\u0645\u0627":[106],"\u0627\u0646":[107],"\u0627\u0644\u0645\u0635\u0631\u0641":[108],"\u0639\u064a\u0646\u0629":[109],"\u0644\u0645":[111],"\u064a\u0642\u0645":[112],"\u0628\u0623\u0639\u062f\u0627\u062f":[113,141],"\u0636\u0648\u0621":[118],"\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[119],"\u0627\u0644\u0648\u0627\u0631\u062f\u0629":[120],"\u0627\u0644\u0645\u0639\u064a\u0627\u0631":[122],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[123],"\u0627\u0644\u062f\u0648\u0644\u064a":[124],"\u0631\u0642\u0645":[125],"(34)\u060c":[126],"\u0641\u0636\u0644\u0627":[127],"\u0639\u0646":[128],"\u0639\u062f\u0645":[129],"\u0648\u062c\u0648\u062f":[130],"\u0645\u0639\u0627\u064a\u064a\u0631":[131],"\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[132],"\u0645\u062d\u0644\u064a\u0629":[133],"\u062a\u062d\u062f\u062f":[136],"\u0627\u0644\u0627\u0637\u0627\u0631":[137],"\u0627\u0644\u0639\u0627\u0645":[138],"\u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[139],"\u0627\u0644\u062e\u0627\u0635\u0629":[140],"\u0627\u0644\u0645\u0631\u062d\u0644\u064a\u0629.":[144]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-06T00:00:00"}
