{"id":"https://openalex.org/W2895740056","doi":"https://doi.org/10.1007/s10479-018-3075-9","title":"Operational elements of Narrative Disclosure Information (NDI) in a geographical context","display_name":"Operational elements of Narrative Disclosure Information (NDI) in a geographical context","publication_year":2018,"publication_date":"2018-10-06","ids":{"openalex":"https://openalex.org/W2895740056","doi":"https://doi.org/10.1007/s10479-018-3075-9","mag":"2895740056"},"language":"en","primary_location":{"id":"doi:10.1007/s10479-018-3075-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-018-3075-9","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annals of Operations Research","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088120014","display_name":"Alexandros Garefalakis","orcid":"https://orcid.org/0000-0001-7980-3743"},"institutions":[{"id":"https://openalex.org/I28710699","display_name":"Hellenic Mediterranean University","ror":"https://ror.org/039ce0m20","country_code":"GR","type":"education","lineage":["https://openalex.org/I28710699"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Alexandros Garefalakis","raw_affiliation_strings":["Department of Finance and Accounting, Technological Educational Institute of Crete, Heraklion, Crete, Greece"],"affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, Technological Educational Institute of Crete, Heraklion, Crete, Greece","institution_ids":["https://openalex.org/I28710699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082421441","display_name":"Nikolaos Sariannidis","orcid":"https://orcid.org/0000-0002-6950-8801"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nikolaos Sariannidis","raw_affiliation_strings":["Department of Finance and Accounting, Technological Educational Institute of Western Macedonia, Kozani, Greece"],"affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, Technological Educational Institute of Western Macedonia, Kozani, Greece","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5063987349","display_name":"Christos Lemonakis","orcid":"https://orcid.org/0000-0002-9024-0969"},"institutions":[{"id":"https://openalex.org/I28710699","display_name":"Hellenic Mediterranean University","ror":"https://ror.org/039ce0m20","country_code":"GR","type":"education","lineage":["https://openalex.org/I28710699"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Christos Lemonakis","raw_affiliation_strings":["Department of Business Management, Technological Educational Institute of Crete, Ag. Nikolaos Branch, Crete, Greece"],"affiliations":[{"raw_affiliation_string":"Department of Business Management, Technological Educational Institute of Crete, Ag. Nikolaos Branch, Crete, Greece","institution_ids":["https://openalex.org/I28710699"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5063987349"],"corresponding_institution_ids":["https://openalex.org/I28710699"],"apc_list":{"value":2390,"currency":"EUR","value_usd":2990},"apc_paid":null,"fwci":1.5517,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.86275281,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"294","issue":"1-2","first_page":"123","last_page":"149"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9997000098228455,"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":0.9997000098228455,"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":0.9944999814033508,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9804999828338623,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/narrative","display_name":"Narrative","score":0.7253669500350952},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.7208008766174316},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6980549097061157},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.6827986836433411},{"id":"https://openalex.org/keywords/index","display_name":"Index (typography)","score":0.6114044189453125},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.5044883489608765},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4953109323978424},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.48294323682785034},{"id":"https://openalex.org/keywords/relation","display_name":"Relation (database)","score":0.4593316614627838},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.4401066303253174},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.24504339694976807},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.21568191051483154},{"id":"https://openalex.org/keywords/history","display_name":"History","score":0.08365070819854736}],"concepts":[{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.7253669500350952},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.7208008766174316},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6980549097061157},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6827986836433411},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.6114044189453125},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5044883489608765},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4953109323978424},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48294323682785034},{"id":"https://openalex.org/C25343380","wikidata":"https://www.wikidata.org/wiki/Q277521","display_name":"Relation (database)","level":2,"score":0.4593316614627838},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4401066303253174},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24504339694976807},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21568191051483154},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.08365070819854736},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","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/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s10479-018-3075-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-018-3075-9","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annals of Operations Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:spr:annopr:v:294:y:2020:i:1:d:10.1007_s10479-018-3075-9","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10479-018-3075-9","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"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":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4300000071525574,"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":81,"referenced_works":["https://openalex.org/W197819443","https://openalex.org/W656173121","https://openalex.org/W1482154365","https://openalex.org/W1489090290","https://openalex.org/W1492155385","https://openalex.org/W1525846759","https://openalex.org/W1535912252","https://openalex.org/W1593982516","https://openalex.org/W1969781643","https://openalex.org/W1973188051","https://openalex.org/W1974060744","https://openalex.org/W1978711401","https://openalex.org/W1982637573","https://openalex.org/W1990317644","https://openalex.org/W1990812086","https://openalex.org/W1991795148","https://openalex.org/W2002336448","https://openalex.org/W2002475444","https://openalex.org/W2003924409","https://openalex.org/W2003937960","https://openalex.org/W2005787864","https://openalex.org/W2019996370","https://openalex.org/W2020840202","https://openalex.org/W2021942278","https://openalex.org/W2027485008","https://openalex.org/W2030765894","https://openalex.org/W2033654908","https://openalex.org/W2042797032","https://openalex.org/W2048189362","https://openalex.org/W2053896275","https://openalex.org/W2059214589","https://openalex.org/W2061998345","https://openalex.org/W2086678531","https://openalex.org/W2087107032","https://openalex.org/W2089087592","https://openalex.org/W2093005062","https://openalex.org/W2095299437","https://openalex.org/W2099822812","https://openalex.org/W2105225174","https://openalex.org/W2119088634","https://openalex.org/W2125945958","https://openalex.org/W2129499079","https://openalex.org/W2135241016","https://openalex.org/W2137846363","https://openalex.org/W2142407787","https://openalex.org/W2153616754","https://openalex.org/W2159927469","https://openalex.org/W2161577507","https://openalex.org/W2161663387","https://openalex.org/W2162448899","https://openalex.org/W2162945027","https://openalex.org/W2166998582","https://openalex.org/W2218052442","https://openalex.org/W2252706612","https://openalex.org/W2314866834","https://openalex.org/W2343749361","https://openalex.org/W2560471028","https://openalex.org/W2795726048","https://openalex.org/W3021319175","https://openalex.org/W3121156620","https://openalex.org/W3121214655","https://openalex.org/W3121759882","https://openalex.org/W3123309839","https://openalex.org/W3123672969","https://openalex.org/W3123748565","https://openalex.org/W3124313140","https://openalex.org/W3124536848","https://openalex.org/W3124582806","https://openalex.org/W3124760764","https://openalex.org/W3125094363","https://openalex.org/W3126033619","https://openalex.org/W3167247751","https://openalex.org/W4206520336","https://openalex.org/W4230098418","https://openalex.org/W4251612569","https://openalex.org/W4285719527","https://openalex.org/W4298366344","https://openalex.org/W4362559821","https://openalex.org/W6629381351","https://openalex.org/W6675682619","https://openalex.org/W7039662715"],"related_works":["https://openalex.org/W4234874385","https://openalex.org/W2348886128","https://openalex.org/W2388067091","https://openalex.org/W2367656648","https://openalex.org/W2350200549","https://openalex.org/W2362132076","https://openalex.org/W2323648130","https://openalex.org/W2965396777","https://openalex.org/W2389168924","https://openalex.org/W4280593102"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
