{"id":"https://openalex.org/W2766701008","doi":"https://doi.org/10.1111/abac.12118","title":"Impact of Segment\u2010level Natural Resource Operational Risk Reporting on Earnings Predictions","display_name":"Impact of Segment\u2010level Natural Resource Operational Risk Reporting on Earnings Predictions","publication_year":2017,"publication_date":"2017-10-26","ids":{"openalex":"https://openalex.org/W2766701008","doi":"https://doi.org/10.1111/abac.12118","mag":"2766701008"},"language":"en","primary_location":{"id":"doi:10.1111/abac.12118","doi":"https://doi.org/10.1111/abac.12118","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12118","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2659667","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108647397","display_name":"Shuwen Cai","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165779595","display_name":"The University of Melbourne","ror":"https://ror.org/01ej9dk98","country_code":"AU","type":"education","lineage":["https://openalex.org/I165779595"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Shuwen (Wendy) Cai","raw_affiliation_strings":["Trinity College, University of Melbourne"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trinity College, University of Melbourne","institution_ids":["https://openalex.org/I165779595"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5030359694","display_name":"Jayne M. Godfrey","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I154130895","display_name":"University of Auckland","ror":"https://ror.org/03b94tp07","country_code":"NZ","type":"education","lineage":["https://openalex.org/I154130895"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Jayne M. Godfrey","raw_affiliation_strings":["The University of Auckland Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Auckland Business School","institution_ids":["https://openalex.org/I154130895"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074997788","display_name":"Robyn A. Moroney","orcid":"https://orcid.org/0000-0003-4434-617X","observed_orcids":["https://orcid.org/0000-0003-4434-617X"]},"institutions":[{"id":"https://openalex.org/I56590836","display_name":"Monash University","ror":"https://ror.org/02bfwt286","country_code":"AU","type":"education","lineage":["https://openalex.org/I56590836"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Robyn Moroney","raw_affiliation_strings":["Monash Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Monash Business School","institution_ids":["https://openalex.org/I56590836"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5030359694","https://openalex.org/A5074997788","https://openalex.org/A5108647397"],"corresponding_institution_ids":["https://openalex.org/I154130895","https://openalex.org/I165779595","https://openalex.org/I56590836"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":2.8162,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.91792411,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"53","issue":"4","first_page":"431","last_page":"449"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6190999746322632,"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":0.6190999746322632,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.25200000405311584,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T12276","display_name":"Risk Management in Financial Firms","score":0.02019999921321869,"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-prediction","display_name":"earnings forecasting","score":0.7670000195503235},{"id":"https://openalex.org/keywords/water-risk","display_name":"water risk","score":0.6940000057220459},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9629999995231628},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.9269999861717224},{"id":"https://openalex.org/keywords/risk-concentration","display_name":"risk concentration","score":0.5879999995231628},{"id":"https://openalex.org/keywords/investor-information-processing","display_name":"investor information processing","score":0.578000009059906}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7586096525192261},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.700292706489563},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.4716041684150696},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.46917039155960083},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.44003918766975403},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41254308819770813},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20044514536857605},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.08032035827636719},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0726606547832489},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1111/abac.12118","doi":"https://doi.org/10.1111/abac.12118","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12118","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2659667","doi":"https://doi.org/10.2139/ssrn.2659667","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2659667","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:alma61RMIT.INST:11279053360001341","doi":null,"is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12118","pdf_url":null,"source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:figshare.com:article/27545790","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/journal_contribution/Impact_of_Segment-level_Natural_Resource_Operational_Risk_Reporting_on_Earnings_Predictions/27545790","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"},{"id":"pmh:oai:researchspace.auckland.ac.nz:2292/38083","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/2292/38083","pdf_url":null,"source":{"id":"https://openalex.org/S7407055463","display_name":"ResearchSpace (University of Auckland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I154130895","host_organization_name":"University of Auckland","host_organization_lineage":["https://openalex.org/I154130895"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Item"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2659667","doi":"https://doi.org/10.2139/ssrn.2659667","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2659667","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320334704","display_name":"Australian Research Council","ror":"https://ror.org/05mmh0f86"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":50,"referenced_works":["https://openalex.org/W75248209","https://openalex.org/W158727920","https://openalex.org/W1919191348","https://openalex.org/W1966989293","https://openalex.org/W1972282968","https://openalex.org/W1979410064","https://openalex.org/W1986752540","https://openalex.org/W1992264671","https://openalex.org/W2006799927","https://openalex.org/W2015720372","https://openalex.org/W2043298609","https://openalex.org/W2044376291","https://openalex.org/W2044854242","https://openalex.org/W2052288604","https://openalex.org/W2091143969","https://openalex.org/W2091537136","https://openalex.org/W2091675120","https://openalex.org/W2097615164","https://openalex.org/W2120277987","https://openalex.org/W2120802739","https://openalex.org/W2120915820","https://openalex.org/W2140512710","https://openalex.org/W2152952562","https://openalex.org/W2154763131","https://openalex.org/W2162680974","https://openalex.org/W2166657328","https://openalex.org/W2167366195","https://openalex.org/W2195353880","https://openalex.org/W2322872268","https://openalex.org/W2484831771","https://openalex.org/W2485740892","https://openalex.org/W2547954556","https://openalex.org/W2578177921","https://openalex.org/W3022556855","https://openalex.org/W3121627204","https://openalex.org/W3121777248","https://openalex.org/W3121820281","https://openalex.org/W3122204076","https://openalex.org/W3122373598","https://openalex.org/W3122522247","https://openalex.org/W3122801308","https://openalex.org/W3123217102","https://openalex.org/W3124984112","https://openalex.org/W3125170781","https://openalex.org/W3125256595","https://openalex.org/W3125431739","https://openalex.org/W4237691945","https://openalex.org/W4242429109","https://openalex.org/W4249212315","https://openalex.org/W4292157289"],"related_works":["https://openalex.org/W2908615932","https://openalex.org/W6927073285","https://openalex.org/W6996463159","https://openalex.org/W4386195903","https://openalex.org/W3128141969","https://openalex.org/W3204467550","https://openalex.org/W2008343074","https://openalex.org/W3122734071","https://openalex.org/W64712619","https://openalex.org/W1967679147"],"abstract_inverted_index":{"Non-financial":[0],"reports":[1,27,67,74,106,124,142,157,166,229],"alert":[2,28],"investors":[3,29,95,133,181,191,218],"to":[4,14,22,30,40,60,85,88,135,220,231],"operational":[5,31,196,222],"risks":[6],"associated":[7],"with":[8,132,190],"issues":[9],"such":[10],"as":[11],"insufficient":[12],"access":[13,84],"natural":[15,194],"resource":[16,195],"inputs":[17],"and":[18,79,104,121,175,238],"related":[19],"costly":[20],"interruptions":[21],"production,":[23],"while":[24],"segment":[25,45,170,201],"level":[26,46],"risk":[32,110,146,174,197,223],"distribution":[33],"across":[34,149],"a":[35],"firm.":[36,151],"An":[37],"important":[38],"issue,":[39],"date":[41],"unexplored,":[42],"is":[43,130,147,171,177,188,242],"how":[44,62,217],"non-financial":[47],"reporting":[48],"impacts":[49],"earnings":[50,70,100,117,185,204,245],"predictions.":[51,186,246],"We":[52,92],"report":[53],"the":[54,77,136,150,232,235],"results":[55],"of":[56,153,234],"an":[57],"experiment":[58],"used":[59],"examine":[61],"mining":[63],"company":[64],"segment-level":[65,105,122,141,165,227,236],"water":[66,73,87,109,123,127,145,156,162,173,179,228],"affect":[68,203],"investors\u2019":[69],"predictions,":[71],"where":[72],"indicate":[75,107,125,158,167],"whether":[76,154],"firm":[78,103,120],"its":[80],"segments":[81],"will":[82],"have":[83],"sufficient":[86],"meet":[89],"production":[90],"needs.":[91],"find":[93],"that":[94,144,168,193,213,239],"do":[96,113],"not":[97],"change":[98],"their":[99,116,184],"predictions":[101,118],"when":[102,119,164],"low":[108,161,172],"but":[111],"they":[112],"revise":[114,182],"down":[115,183],"high":[126,148,159,178],"risk.":[128,208],"This":[129,187],"consistent":[131,189],"responding":[134],"additional":[137],"information":[138,224,241],"provided":[139],"in":[140,199,226],"confirming":[143],"Regardless":[152],"firm-level":[155],"or":[160],"risk,":[163,180],"one":[169,200],"another":[176],"recognizing":[192],"concentration":[198],"can":[202],"more":[205],"than":[206],"evenly-distributed":[207],"Overall,":[209],"our":[210],"findings":[211],"suggest":[212],"belief-adjustment":[214],"theory":[215],"explains":[216],"react":[219],"prospective":[221],"contained":[225],"according":[230],"similarity":[233],"risks,":[237],"this":[240],"factored":[243],"into":[244]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2017-11-10T00:00:00"}
