{"id":"https://openalex.org/W2940939342","doi":"https://doi.org/10.5762/kais.2017.18.2.600","title":"The Study on Debt Ratio and Business Performance of Agricultural Farming Corporations, since the K-IFRS was introduced","display_name":"The Study on Debt Ratio and Business Performance of Agricultural Farming Corporations, since the K-IFRS was introduced","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2940939342","doi":"https://doi.org/10.5762/kais.2017.18.2.600","mag":"2940939342"},"language":"en","primary_location":{"id":"mag:2940939342","doi":"https://doi.org/10.5762/kais.2017.18.2.600","is_oa":true,"landing_page_url":"https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002202976","pdf_url":null,"source":{"id":"https://openalex.org/S2946866068","display_name":"Journal of the Korea Academia-Industrial cooperation Society","issn_l":"1975-4701","issn":["1975-4701","2288-4688"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["kci-registered"],"host_organization":"https://openalex.org/P4322614598","host_organization_name":"The Korea Academia-Industrial Cooperation Society","host_organization_lineage":["https://openalex.org/P4322614598"],"host_organization_lineage_names":["The Korea Academia-Industrial Cooperation Society"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of the Korea Academia-Industrial cooperation Society","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002202976","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024961065","display_name":"In-Seob Im","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"In-Seob Im","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5087762001","display_name":"Sang-Lae Lee","orcid":"https://orcid.org/0000-0002-2050-5482","observed_orcids":["https://orcid.org/0000-0002-2050-5482"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sang-Lae Lee","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2050-5482","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":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.40602279,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"18","issue":"2","first_page":"600","last_page":"608"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.39750000834465027,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.39750000834465027,"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/T10019","display_name":"Corporate Finance and Governance","score":0.1875,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11805","display_name":"Agricultural economics and policies","score":0.09549999982118607,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9959999918937683},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9739999771118164},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.7879999876022339},{"id":"https://openalex.org/keywords/k-ifrs","display_name":"K-IFRS","score":0.8700000047683716},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.5040000081062317},{"id":"https://openalex.org/keywords/corporate-financial-performance","display_name":"corporate financial performance","score":0.34200000762939453}],"concepts":[{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.7542014122009277},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6490259170532227},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.48737508058547974},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43677547574043274},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20346865057945251},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09184765815734863},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2940939342","doi":"https://doi.org/10.5762/kais.2017.18.2.600","is_oa":true,"landing_page_url":"https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002202976","pdf_url":null,"source":{"id":"https://openalex.org/S2946866068","display_name":"Journal of the Korea Academia-Industrial cooperation Society","issn_l":"1975-4701","issn":["1975-4701","2288-4688"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["kci-registered"],"host_organization":"https://openalex.org/P4322614598","host_organization_name":"The Korea Academia-Industrial Cooperation Society","host_organization_lineage":["https://openalex.org/P4322614598"],"host_organization_lineage_names":["The Korea Academia-Industrial Cooperation Society"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of the Korea Academia-Industrial cooperation Society","raw_type":null}],"best_oa_location":{"id":"mag:2940939342","doi":"https://doi.org/10.5762/kais.2017.18.2.600","is_oa":true,"landing_page_url":"https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002202976","pdf_url":null,"source":{"id":"https://openalex.org/S2946866068","display_name":"Journal of the Korea Academia-Industrial cooperation Society","issn_l":"1975-4701","issn":["1975-4701","2288-4688"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["kci-registered"],"host_organization":"https://openalex.org/P4322614598","host_organization_name":"The Korea Academia-Industrial Cooperation Society","host_organization_lineage":["https://openalex.org/P4322614598"],"host_organization_lineage_names":["The Korea Academia-Industrial Cooperation Society"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of the Korea Academia-Industrial cooperation Society","raw_type":null},"sustainable_development_goals":[{"score":0.6875,"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2939260764","https://openalex.org/W2912413840","https://openalex.org/W3124390386","https://openalex.org/W2791203286","https://openalex.org/W3083805678","https://openalex.org/W2947469065","https://openalex.org/W2941047505","https://openalex.org/W3135832597","https://openalex.org/W3161610443","https://openalex.org/W7052326317"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-05-03T00:00:00"}