{"id":"https://openalex.org/W2942942242","doi":"https://doi.org/10.1007/s10479-020-03520-z","title":"Risk disclosure and firm operational efficiency","display_name":"Risk disclosure and firm operational efficiency","publication_year":2020,"publication_date":"2020-01-24","ids":{"openalex":"https://openalex.org/W2942942242","doi":"https://doi.org/10.1007/s10479-020-03520-z","mag":"2942942242"},"language":"en","primary_location":{"id":"doi:10.1007/s10479-020-03520-z","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-020-03520-z","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":true,"oa_status":"green","oa_url":"http://orbilu.uni.lu/handle/10993/38155","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091004704","display_name":"Imen Derouiche","orcid":"https://orcid.org/0000-0002-9181-5146"},"institutions":[{"id":"https://openalex.org/I186903577","display_name":"University of Luxembourg","ror":"https://ror.org/036x5ad56","country_code":"LU","type":"education","lineage":["https://openalex.org/I186903577"]}],"countries":["LU"],"is_corresponding":true,"raw_author_name":"Imen Derouiche","raw_affiliation_strings":["Department of Economics and Management (FDEF), University of Luxembourg, Campus Kirchberg, 6, rue Richard Coudenhove-Kalergi, 1359, Luxembourg City, Luxembourg"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics and Management (FDEF), University of Luxembourg, Campus Kirchberg, 6, rue Richard Coudenhove-Kalergi, 1359, Luxembourg City, Luxembourg","institution_ids":["https://openalex.org/I186903577"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059470944","display_name":"Riadh Manita","orcid":"https://orcid.org/0000-0002-2455-3369"},"institutions":[{"id":"https://openalex.org/I1289910757","display_name":"NEOMA Business School","ror":"https://ror.org/01g1pe685","country_code":"FR","type":"education","lineage":["https://openalex.org/I1289910757"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Riadh Manita","raw_affiliation_strings":["Neoma Business School, Mont-Saint-Aignan, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Neoma Business School, Mont-Saint-Aignan, France","institution_ids":["https://openalex.org/I1289910757"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033392473","display_name":"Anke Muessig","orcid":null},"institutions":[{"id":"https://openalex.org/I186903577","display_name":"University of Luxembourg","ror":"https://ror.org/036x5ad56","country_code":"LU","type":"education","lineage":["https://openalex.org/I186903577"]}],"countries":["LU"],"is_corresponding":false,"raw_author_name":"Anke Muessig","raw_affiliation_strings":["Department of Economics and Management (FDEF), University of Luxembourg, Campus Kirchberg, 6, rue Richard Coudenhove-Kalergi, 1359, Luxembourg City, Luxembourg"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics and Management (FDEF), University of Luxembourg, Campus Kirchberg, 6, rue Richard Coudenhove-Kalergi, 1359, Luxembourg City, Luxembourg","institution_ids":["https://openalex.org/I186903577"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5091004704"],"corresponding_institution_ids":["https://openalex.org/I186903577"],"apc_list":{"value":2390,"currency":"EUR","value_usd":2990},"apc_paid":null,"fwci":3.6721,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.92656604,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"297","issue":"1-2","first_page":"115","last_page":"145"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955000281333923,"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":0.9955000281333923,"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":0.9801999926567078,"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":0.9790999889373779,"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/data-envelopment-analysis","display_name":"Data envelopment analysis","score":0.7251449823379517},{"id":"https://openalex.org/keywords/operational-efficiency","display_name":"Operational efficiency","score":0.6797940731048584},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.6097018718719482},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6094242930412292},{"id":"https://openalex.org/keywords/operational-risk","display_name":"Operational risk","score":0.5508430600166321},{"id":"https://openalex.org/keywords/set","display_name":"Set (abstract data type)","score":0.468385249376297},{"id":"https://openalex.org/keywords/index","display_name":"Index (typography)","score":0.46123170852661133},{"id":"https://openalex.org/keywords/trustworthiness","display_name":"Trustworthiness","score":0.437882661819458},{"id":"https://openalex.org/keywords/scale","display_name":"Scale (ratio)","score":0.4287257194519043},{"id":"https://openalex.org/keywords/returns-to-scale","display_name":"Returns to scale","score":0.42473748326301575},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.4235800504684448},{"id":"https://openalex.org/keywords/risk-management","display_name":"Risk management","score":0.38545823097229004},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.3708164095878601},{"id":"https://openalex.org/keywords/production","display_name":"Production (economics)","score":0.35030025243759155},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3489035964012146},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.2636393904685974},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.2575797736644745},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1751784086227417}],"concepts":[{"id":"https://openalex.org/C22088475","wikidata":"https://www.wikidata.org/wiki/Q647974","display_name":"Data envelopment analysis","level":2,"score":0.7251449823379517},{"id":"https://openalex.org/C2778964270","wikidata":"https://www.wikidata.org/wiki/Q7097774","display_name":"Operational efficiency","level":2,"score":0.6797940731048584},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6097018718719482},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6094242930412292},{"id":"https://openalex.org/C11489865","wikidata":"https://www.wikidata.org/wiki/Q944806","display_name":"Operational risk","level":3,"score":0.5508430600166321},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.468385249376297},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.46123170852661133},{"id":"https://openalex.org/C153701036","wikidata":"https://www.wikidata.org/wiki/Q659974","display_name":"Trustworthiness","level":2,"score":0.437882661819458},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.4287257194519043},{"id":"https://openalex.org/C165083353","wikidata":"https://www.wikidata.org/wiki/Q282942","display_name":"Returns to scale","level":3,"score":0.42473748326301575},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4235800504684448},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.38545823097229004},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3708164095878601},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.35030025243759155},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3489035964012146},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2636393904685974},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2575797736644745},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1751784086227417},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"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/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1007/s10479-020-03520-z","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-020-03520-z","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:297:y:2021:i:1:d:10.1007_s10479-020-03520-z","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10479-020-03520-z","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"},{"id":"pmh:oai:orbilu.uni.lu:10993/38155","is_oa":true,"landing_page_url":"http://orbilu.uni.lu/handle/10993/38155","pdf_url":null,"source":{"id":"https://openalex.org/S4306401815","display_name":"Open Repository and Bibliography (University of Luxembourg)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I186903577","host_organization_name":"University of Luxembourg","host_organization_lineage":["https://openalex.org/I186903577"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The 2018 International Conference of the African Federation of Operational Research Societies (AFROS 2018), from 02-07-2018 to 04-07-2018","raw_type":"info:eu-repo/semantics/conferencePaper"},{"id":"pmh:oai:orbilu.uni.lu:10993/41655","is_oa":false,"landing_page_url":"https://link.springer.com/article/10.1007/s10479-020-03520-z","pdf_url":null,"source":{"id":"https://openalex.org/S4306401815","display_name":"Open Repository and Bibliography (University of Luxembourg)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I186903577","host_organization_name":"University of Luxembourg","host_organization_lineage":["https://openalex.org/I186903577"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Annals of Operations Research, 297, 115\u2013145 (2021)","raw_type":"peer reviewed"}],"best_oa_location":{"id":"pmh:oai:orbilu.uni.lu:10993/38155","is_oa":true,"landing_page_url":"http://orbilu.uni.lu/handle/10993/38155","pdf_url":null,"source":{"id":"https://openalex.org/S4306401815","display_name":"Open Repository and Bibliography (University of Luxembourg)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I186903577","host_organization_name":"University of Luxembourg","host_organization_lineage":["https://openalex.org/I186903577"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The 2018 International Conference of the African Federation of Operational Research Societies (AFROS 2018), from 02-07-2018 to 04-07-2018","raw_type":"info:eu-repo/semantics/conferencePaper"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":96,"referenced_works":["https://openalex.org/W253427243","https://openalex.org/W1549234464","https://openalex.org/W1587407128","https://openalex.org/W1947332848","https://openalex.org/W1969519191","https://openalex.org/W1978468508","https://openalex.org/W1990054102","https://openalex.org/W1990656241","https://openalex.org/W1990786254","https://openalex.org/W1994027209","https://openalex.org/W1994041879","https://openalex.org/W1999534493","https://openalex.org/W2002975514","https://openalex.org/W2003502954","https://openalex.org/W2014750231","https://openalex.org/W2018706909","https://openalex.org/W2018849787","https://openalex.org/W2026256898","https://openalex.org/W2036383710","https://openalex.org/W2036919746","https://openalex.org/W2047735993","https://openalex.org/W2048567015","https://openalex.org/W2053255614","https://openalex.org/W2060651978","https://openalex.org/W2060863835","https://openalex.org/W2062466037","https://openalex.org/W2066277108","https://openalex.org/W2066942310","https://openalex.org/W2070180675","https://openalex.org/W2076084528","https://openalex.org/W2076452041","https://openalex.org/W2077310552","https://openalex.org/W2078776105","https://openalex.org/W2086373619","https://openalex.org/W2089087592","https://openalex.org/W2100819365","https://openalex.org/W2108014725","https://openalex.org/W2108491286","https://openalex.org/W2110137116","https://openalex.org/W2124737985","https://openalex.org/W2124758339","https://openalex.org/W2126965979","https://openalex.org/W2129763896","https://openalex.org/W2140176110","https://openalex.org/W2141226948","https://openalex.org/W2145617411","https://openalex.org/W2153706302","https://openalex.org/W2154187126","https://openalex.org/W2156768951","https://openalex.org/W2160294795","https://openalex.org/W2162180338","https://openalex.org/W2162693116","https://openalex.org/W2163504867","https://openalex.org/W2168037505","https://openalex.org/W2282155632","https://openalex.org/W2330609380","https://openalex.org/W2493286176","https://openalex.org/W2521712094","https://openalex.org/W2531002008","https://openalex.org/W2531927438","https://openalex.org/W2536950630","https://openalex.org/W2565118286","https://openalex.org/W2612467747","https://openalex.org/W2613951273","https://openalex.org/W2729833325","https://openalex.org/W2735531360","https://openalex.org/W2795291926","https://openalex.org/W2805972054","https://openalex.org/W2888895534","https://openalex.org/W2895740056","https://openalex.org/W3121332075","https://openalex.org/W3121368557","https://openalex.org/W3122276798","https://openalex.org/W3122755178","https://openalex.org/W3122930026","https://openalex.org/W3122944446","https://openalex.org/W3123624838","https://openalex.org/W3124468497","https://openalex.org/W3124750317","https://openalex.org/W3124864501","https://openalex.org/W3124968934","https://openalex.org/W3125079599","https://openalex.org/W3125469707","https://openalex.org/W3125512896","https://openalex.org/W3125600380","https://openalex.org/W3125601827","https://openalex.org/W3125903987","https://openalex.org/W3125936681","https://openalex.org/W3125952890","https://openalex.org/W3125967361","https://openalex.org/W3126012185","https://openalex.org/W3200006645","https://openalex.org/W4232381791","https://openalex.org/W4245045968","https://openalex.org/W4253889179","https://openalex.org/W6662604676"],"related_works":["https://openalex.org/W3123982235","https://openalex.org/W2269864442","https://openalex.org/W2491316436","https://openalex.org/W2101201995","https://openalex.org/W166369153","https://openalex.org/W2994140020","https://openalex.org/W651998079","https://openalex.org/W2187519334","https://openalex.org/W2772595967","https://openalex.org/W2376308545"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":1}],"updated_date":"2026-05-14T08:36:36.166977","created_date":"2025-10-10T00:00:00"}