Accounting comparability and customer concentration

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE Journal of Accounting and Public Policy Pub Date : 2024-09-14 DOI:10.1016/j.jaccpubpol.2024.107244
Justin Chircop , Nhat Q. Nguyen , Tri T. Nguyen
{"title":"Accounting comparability and customer concentration","authors":"Justin Chircop ,&nbsp;Nhat Q. Nguyen ,&nbsp;Tri T. Nguyen","doi":"10.1016/j.jaccpubpol.2024.107244","DOIUrl":null,"url":null,"abstract":"<div><p>This study examines the relationship between accounting comparability and customer concentration. Higher accounting comparability enhances customers’ ability to evaluate suppliers’ performance against their industry peers. This allows suppliers to attract more customers, hence reducing their customer concentration. We find a negative association between accounting comparability and customer concentration. This relation is stronger for firms with better profitability, higher information asymmetry, and more innovations. By establishing a link between accounting comparability and customer concentration, our study provides additional evidence about the consequences of accounting comparability and is helpful to both academics and practitioners.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"48 ","pages":"Article 107244"},"PeriodicalIF":3.3000,"publicationDate":"2024-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S027842542400067X/pdfft?md5=520ad3b091047a63752197b98ca3909a&pid=1-s2.0-S027842542400067X-main.pdf","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Public Policy","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S027842542400067X","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

This study examines the relationship between accounting comparability and customer concentration. Higher accounting comparability enhances customers’ ability to evaluate suppliers’ performance against their industry peers. This allows suppliers to attract more customers, hence reducing their customer concentration. We find a negative association between accounting comparability and customer concentration. This relation is stronger for firms with better profitability, higher information asymmetry, and more innovations. By establishing a link between accounting comparability and customer concentration, our study provides additional evidence about the consequences of accounting comparability and is helpful to both academics and practitioners.

查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
会计可比性和客户集中度
本研究探讨了会计可比性与客户集中度之间的关系。会计可比性越高,客户评估供应商业绩的能力就越强。这使供应商能够吸引更多客户,从而降低其客户集中度。我们发现,会计可比性与客户集中度之间存在负相关。对于盈利能力更强、信息不对称程度更高以及创新更多的企业来说,这种关系更为密切。通过建立会计可比性与客户集中度之间的联系,我们的研究为会计可比性的后果提供了更多证据,对学术界和实务界都有帮助。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
期刊最新文献
Blockchain adoption and corporate financial reporting quality Crowding-out or Calling-out? The influence of mandatory industry-related firm-specific information disclosure on analyst reports Editorial Board Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings Consolidation in national accounts: Implications for municipal enterprises
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1