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The Effect of a Major Customer's Inf...
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Nelson, Aaron.
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The Effect of a Major Customer's Information Quality on Its Supplier's Investment Decisions.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
The Effect of a Major Customer's Information Quality on Its Supplier's Investment Decisions./
作者:
Nelson, Aaron.
出版者:
Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:
104 p.
附註:
Source: Dissertations Abstracts International, Volume: 80-10, Section: A.
Contained By:
Dissertations Abstracts International80-10A.
標題:
Accounting. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13856109
ISBN:
9781392009109
The Effect of a Major Customer's Information Quality on Its Supplier's Investment Decisions.
Nelson, Aaron.
The Effect of a Major Customer's Information Quality on Its Supplier's Investment Decisions.
- Ann Arbor : ProQuest Dissertations & Theses, 2018 - 104 p.
Source: Dissertations Abstracts International, Volume: 80-10, Section: A.
Thesis (Ph.D.)--The Ohio State University, 2018.
This item must not be sold to any third party vendors.
In this study, I examine the role that a major customer's information quality plays in a supplier's investment decisions. I propose that the flow of high-quality information from a customer to its suppliers reduces a supplier's uncertainty and increases supplier investment. Using variation in the customer's disclosures as proxies for information quality, I find evidence that suppliers face less uncertainty, have higher investment levels, and are less responsive to observed uncertainty when their customers have higher quality information. The effect on suppliers appears to be driven by the customers' demand related information, as customer sales guidance is related to supplier investment, but earnings guidance is not. I use restatements as an additional proxy for customer information quality and continue to find reduced sensitivity to uncertainty. These results build on the literature in accounting that investigates information spillovers from one firm to another and provide evidence that customers are a source of information that can mitigate the negative effects of uncertainty.
ISBN: 9781392009109Subjects--Topical Terms:
557516
Accounting.
The Effect of a Major Customer's Information Quality on Its Supplier's Investment Decisions.
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In this study, I examine the role that a major customer's information quality plays in a supplier's investment decisions. I propose that the flow of high-quality information from a customer to its suppliers reduces a supplier's uncertainty and increases supplier investment. Using variation in the customer's disclosures as proxies for information quality, I find evidence that suppliers face less uncertainty, have higher investment levels, and are less responsive to observed uncertainty when their customers have higher quality information. The effect on suppliers appears to be driven by the customers' demand related information, as customer sales guidance is related to supplier investment, but earnings guidance is not. I use restatements as an additional proxy for customer information quality and continue to find reduced sensitivity to uncertainty. These results build on the literature in accounting that investigates information spillovers from one firm to another and provide evidence that customers are a source of information that can mitigate the negative effects of uncertainty.
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