会计可比性和客户集中度

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

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引用次数: 0

摘要

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。

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Accounting comparability and customer concentration

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.

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

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.