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Accounting Comparability and Customer Concentration

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Accounting Comparability and Customer Concentration. / Chircop, Justin; Nguyen, Nhat; Nguyen, Tri.
In: Journal of Accounting and Public Policy, Vol. 48, 107244, 31.12.2024.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Chircop, J, Nguyen, N & Nguyen, T 2024, 'Accounting Comparability and Customer Concentration', Journal of Accounting and Public Policy, vol. 48, 107244. https://doi.org/10.1016/j.jaccpubpol.2024.107244

APA

Chircop, J., Nguyen, N., & Nguyen, T. (2024). Accounting Comparability and Customer Concentration. Journal of Accounting and Public Policy, 48, Article 107244. https://doi.org/10.1016/j.jaccpubpol.2024.107244

Vancouver

Chircop J, Nguyen N, Nguyen T. Accounting Comparability and Customer Concentration. Journal of Accounting and Public Policy. 2024 Dec 31;48:107244. Epub 2024 Sept 14. doi: 10.1016/j.jaccpubpol.2024.107244

Author

Chircop, Justin ; Nguyen, Nhat ; Nguyen, Tri. / Accounting Comparability and Customer Concentration. In: Journal of Accounting and Public Policy. 2024 ; Vol. 48.

Bibtex

@article{a0a5829679204582b1941620fb9fe61a,
title = "Accounting Comparability and Customer Concentration",
abstract = "This study examines the relationship between accounting comparability and customer concentration. Higher accounting comparability enhances customers{\textquoteright} ability to evaluate suppliers{\textquoteright} 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.",
author = "Justin Chircop and Nhat Nguyen and Tri Nguyen",
year = "2024",
month = dec,
day = "31",
doi = "10.1016/j.jaccpubpol.2024.107244",
language = "English",
volume = "48",
journal = "Journal of Accounting and Public Policy",
issn = "0278-4254",
publisher = "Elsevier Inc.",

}

RIS

TY - JOUR

T1 - Accounting Comparability and Customer Concentration

AU - Chircop, Justin

AU - Nguyen, Nhat

AU - Nguyen, Tri

PY - 2024/12/31

Y1 - 2024/12/31

N2 - 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.

AB - 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.

U2 - 10.1016/j.jaccpubpol.2024.107244

DO - 10.1016/j.jaccpubpol.2024.107244

M3 - Journal article

VL - 48

JO - Journal of Accounting and Public Policy

JF - Journal of Accounting and Public Policy

SN - 0278-4254

M1 - 107244

ER -