Customer Concentration and Financial Statement Disaggregation Quality

Abstract

This study investigates the association between customer concentration and disaggregation quality We hypothesize that with the intention to manage the buyer-supplier relationship supplier firms disclose detailed financial information to major customers through public channels Our results report a positive association between customer concentration and suppliers' financial statement disaggregation quality and the relation is more pronounced for suppliers who input capital in mutual relationship-specific investments Overall our findings report the view that a supplier's customer base influences not only their operational efficiency but also their disclosure policy

Date of Award	2020
Original language	English
Supervisor	Ting-Kai Chou (Supervisor)