{"id":"https://openalex.org/W2139482958","doi":"https://doi.org/10.5296/jmr.v1i1.31","title":"RELATIONSHIP BETWEEN GOING CONCERN CONCEPT AND P/E RATIO IN EMERGING MARKET: CASE OF IRAN","display_name":"RELATIONSHIP BETWEEN GOING CONCERN CONCEPT AND P/E RATIO IN EMERGING MARKET: CASE OF IRAN","publication_year":2008,"publication_date":"2008-12-06","ids":{"openalex":"https://openalex.org/W2139482958","doi":"https://doi.org/10.5296/jmr.v1i1.31","mag":"2139482958"},"language":"en","primary_location":{"id":"doi:10.5296/jmr.v1i1.31","doi":"https://doi.org/10.5296/jmr.v1i1.31","is_oa":true,"landing_page_url":"https://doi.org/10.5296/jmr.v1i1.31","pdf_url":"https://www.macrothink.org/journal/index.php/jmr/article/download/31/5","source":{"id":"https://openalex.org/S4210234043","display_name":"Journal of Management Research","issn_l":"1941-899X","issn":["1941-899X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"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":"Journal of Management Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.macrothink.org/journal/index.php/jmr/article/download/31/5","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030027751","display_name":"Mahdi Salehi","orcid":"https://orcid.org/0000-0003-2698-9817","observed_orcids":["https://orcid.org/0000-0003-2698-9817"]},"institutions":[{"id":"https://openalex.org/I99861883","display_name":"University of Zanjan","ror":"https://ror.org/05e34ej29","country_code":"IR","type":"education","lineage":["https://openalex.org/I99861883"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Mahdi Salehi","raw_affiliation_strings":["Department of Accounting and Management Zanjan University, Zanjan, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Management Zanjan University, Zanjan, Iran","institution_ids":["https://openalex.org/I99861883"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5030027751"],"corresponding_institution_ids":["https://openalex.org/I99861883"],"apc_list":null,"apc_paid":null,"fwci":6.517,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.96950549,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9810000061988831,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9810000061988831,"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":0.00559999980032444,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.004100000020116568,"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/earnings-per-share","display_name":"earnings per share","score":0.8650000095367432},{"id":"https://openalex.org/keywords/altman-z-score","display_name":"Altman Z-score","score":0.871999979019165},{"id":"https://openalex.org/keywords/bankruptcy-prediction","display_name":"bankruptcy prediction","score":0.9779999852180481},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.5479999780654907},{"id":"https://openalex.org/keywords/iranian-listed-companies","display_name":"Iranian listed companies","score":0.6050000190734863},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.9150000214576721},{"id":"https://openalex.org/keywords/automotive-industry","display_name":"automotive industry","score":0.7440000176429749},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.7882678508758545},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.6114112138748169},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5586284399032593},{"id":"https://openalex.org/C189430467","wikidata":"https://www.wikidata.org/wiki/Q7293293","display_name":"Ranking (information retrieval)","level":2,"score":0.5453897714614868},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5396379232406616},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.5277885794639587},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.5083839297294617},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49828267097473145},{"id":"https://openalex.org/C526921623","wikidata":"https://www.wikidata.org/wiki/Q190117","display_name":"Automotive industry","level":2,"score":0.43276044726371765},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.41443219780921936},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.35261574387550354},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30515313148498535},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.28822287917137146},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21266669034957886},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.19160404801368713},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.16577184200286865},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.13379651308059692},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11377716064453125},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C146978453","wikidata":"https://www.wikidata.org/wiki/Q3798668","display_name":"Aerospace engineering","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5296/jmr.v1i1.31","doi":"https://doi.org/10.5296/jmr.v1i1.31","is_oa":true,"landing_page_url":"https://doi.org/10.5296/jmr.v1i1.31","pdf_url":"https://www.macrothink.org/journal/index.php/jmr/article/download/31/5","source":{"id":"https://openalex.org/S4210234043","display_name":"Journal of Management Research","issn_l":"1941-899X","issn":["1941-899X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"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":"Journal of Management Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5296/jmr.v1i1.31","doi":"https://doi.org/10.5296/jmr.v1i1.31","is_oa":true,"landing_page_url":"https://doi.org/10.5296/jmr.v1i1.31","pdf_url":"https://www.macrothink.org/journal/index.php/jmr/article/download/31/5","source":{"id":"https://openalex.org/S4210234043","display_name":"Journal of Management Research","issn_l":"1941-899X","issn":["1941-899X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"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":"Journal of Management Research","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2139482958.pdf","grobid_xml":"https://content.openalex.org/works/W2139482958.grobid-xml"},"referenced_works_count":47,"referenced_works":["https://openalex.org/W1484545635","https://openalex.org/W1541572880","https://openalex.org/W1542900307","https://openalex.org/W1585962340","https://openalex.org/W1965220679","https://openalex.org/W1969972304","https://openalex.org/W1988568667","https://openalex.org/W1994102621","https://openalex.org/W1999548781","https://openalex.org/W2002322060","https://openalex.org/W2005596732","https://openalex.org/W2009838991","https://openalex.org/W2013833016","https://openalex.org/W2016445635","https://openalex.org/W2020848494","https://openalex.org/W2036240742","https://openalex.org/W2047196013","https://openalex.org/W2048801439","https://openalex.org/W2050942559","https://openalex.org/W2053761532","https://openalex.org/W2054135546","https://openalex.org/W2061866032","https://openalex.org/W2066523057","https://openalex.org/W2071742791","https://openalex.org/W2072987662","https://openalex.org/W2083027321","https://openalex.org/W2087299529","https://openalex.org/W2089606957","https://openalex.org/W2124532504","https://openalex.org/W2132648784","https://openalex.org/W2147442989","https://openalex.org/W2153754975","https://openalex.org/W2163463514","https://openalex.org/W2167102690","https://openalex.org/W2170919974","https://openalex.org/W2320886145","https://openalex.org/W2327967758","https://openalex.org/W2334501456","https://openalex.org/W2335345577","https://openalex.org/W2607192000","https://openalex.org/W2607358096","https://openalex.org/W3121295248","https://openalex.org/W3122311863","https://openalex.org/W3124501327","https://openalex.org/W3124987587","https://openalex.org/W3125293570","https://openalex.org/W4229535891"],"related_works":["https://openalex.org/W7064635793","https://openalex.org/W1547126310","https://openalex.org/W2020451517","https://openalex.org/W2219483656","https://openalex.org/W7110783772","https://openalex.org/W3126916908","https://openalex.org/W1900884911","https://openalex.org/W3106902540","https://openalex.org/W2287312665","https://openalex.org/W7208686039"],"abstract_inverted_index":{"In":[0,45,145],"the":[1,4,13,31,64,81,132,135,140,151,156,170,173,190,240,284,300],"present":[2],"work,":[3],"efficiency":[5,171],"of":[6,15,35,51,63,77,89,104,122,134,142,155,161,169,172,182,192,201,205,286],"market":[7],"in":[8,74,97,111,127,299],"going":[9],"concept":[10,34,57,86,176,246,298],"concern":[11,33,58,87,177,245,297],"and":[12,25,42,49,84,102,107,153,164,179,224,235,247,277],"probability":[14],"its":[16,72,115],"influence":[17],"on":[18],"earning":[19,41,197,207,212,221,226,249,254,290],"per":[20,198,208,213,222,227,250,255,291],"share":[21,209,214,223,228,251,256,292],"has":[22],"been":[23],"studied":[24],"it":[26,236,278],"is":[27,38,269,279],"showed":[28],"that":[29,71,262],"if":[30],"ongoing":[32,56,85,175,244,296],"a":[36,90,120,159,232],"company":[37,206,220,248],"high":[39,193],",its":[40],"vice":[43],"versa.":[44],"this":[46,93,146],"paper,":[47],"ranking":[48],"scoring":[50],"companies":[52,289],"according":[53],"to":[54,210,252,282,293],"their":[55,295],"was":[59,95,108,137,187,229,237,257],"developed":[60,96],"by":[61],"one":[62],"bankruptcy":[65,82,180],"prediction":[66,83,88,178,181],"models,":[67],"Zavgren":[68],"(1982)":[69],"model":[70,94,136,157],"output":[73],"numerical":[75],"value":[76],"zero-one":[78],"range":[79],"show":[80],"company.":[91],"Since,":[92],"accordance":[98],"with":[99,114,139,263],"financial":[100],"environment":[101],"firms":[103,113,124],"other":[105,216],"countries,":[106],"not":[109,280],"applicable":[110],"Iranian":[112,143],"different":[116],"structure,":[117],"after":[118],"selecting":[119],"sample":[121,160,183],"40":[123],"which":[125],"listed":[126],"Tehran":[128],"Stock":[129],"Exchange,":[130],"(TSE)":[131],"coefficients":[133],"adjusted":[138],"conditions":[141],"companies.":[144,166],"research,":[147],"first,":[148],"we":[149],"tested":[150],"reliability":[152],"validity":[154],"within":[158],"14":[162],"bankrupt":[163],"normal":[165],"After":[167],"insuring":[168],"model,":[174],"from":[184],"automotive":[185],"industry":[186,211,225,253],"assessed.":[188],"Considering":[189],"difficulty":[191],"evaluation":[194],"or":[195,203],"low":[196],"share,":[199],"degree":[200],"farness":[202],"nearness":[204],",in":[215],"words,":[217],"difference":[218],"between":[219,243,273,288],"considered":[230],"as":[231],"good":[233],"parameter":[234],"measured.":[238],"Then,":[239],"meaningful":[241,271],"correlation":[242,272],"calculated.":[258],"The":[259],"results":[260],"revealed":[261],"5":[264],"percent":[265],"acceptable":[266],"error,":[267],"there":[268],"no":[270],"these":[274],"two":[275],"variables":[276],"possible":[281],"apply":[283],"assessment":[285],"differences":[287],"understand":[294],"future.":[301]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":6}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
