Keywords: DEA BoD
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Journal Articles
Review of Accounting and Finance (2026) 25 (1): 52–74.
Published: 10 December 2025
... relationship with operational efficiency. The RMI is constructed using a constrained Data Envelopment Analysis “Benefit of Doubt” (DEA BoD) model, providing objective, data-driven weights that are less subjective than equal or expert-based weighting methods. This study is among the first to develop...

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