March 2012 WORKING PAPER SERIES 2012-ECO-04 A decomposition of profit inefficiency into price expectation error, preferences towards risk and technical inefficiency Jean-Philippe Boussemart IESEG School of Management (LEM-CNRS) and University Lille 3 David Crainich CNRS-LEM (UMR 8179) and IESEG School of Management Hervé Leleu CNRS-LEM (UMR 8179) and IESEG School of Management IESEG School of Management Lille Catholic University 3, rue de la Digue F-59000 Lille www.ieseg.fr Tel: 33(0)3 20 54 58 92 Fax: 33(0)3 20 57 48 55