Corporate Suppliers and Customers and Accounting Conservatism

By Kai Wai Hui, Sandy Klasa, P. E. Yeung. 2012

431 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/3bf269b65f0fb9686f869d75b320d54dce9a399c

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Citations in the corpus

Customer-Supplier Relationships and Corporate Tax Avoidance (2017, background): “Introduction The role of taxes in financial decision making has a long history in corporate finance, dating back at least to Modigliani and Miller (1963) and continuing to the present day (see Graham, 2013, for a review).”
The Causal Effect of Corporate Governance on Corporate Social Responsibility (2011, neutral): “…literatura abordando os diversos stakeholders como funcionários (Jones, 1997; Bae, Kang & Wang, 2011), Clientes e www.congressousp.fipecafi.org fornecedores (Hui, Klasa & Yeung, 2012; Kannan, 2018) social e ambiental (Freeman & Dmytriyey, 2017; Akisik & Gal, 2017; Brunton, Eweje & Taskin, 2017).”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, positive): “Hui et al. (2012) provide evidence that a firm’s long-term suppliers and customers demand conservative financial reporting to reduce potential overinvestment in relationship-specific assets.”
Stock price crash risk: review of the empirical literature (2018, positive): “…firms with a concentrated customer base manage earnings through the opportunistic use of accruals (Bowen, DuCharme, and Shores, 1995; Raman and Shahrur, 2008), report conservatively (Hui, Klasa, and Yeung, 2012), and make less frequent earnings forecasts (Crawford, Huang, Li, and Yang, 2016).”
The impact of climate change on the cost of bank loans (2020, positive): “and accounting conservatism (Hui et al. 2012); spillover effect of (adverse) shocks to customers Jo ur na l P re -p ro of Journal Pre-proof”
Friend or foe: Customer-supplier relationships and innovation (2017, background): “However, the adverse effect of customer bargaining power on supplier innovation is stronger when suppliers are in industries with high barriers to entry and when stakeholders are involved in lower relationship-specific investments, consistent with Fee and Thomas (2004) and Hui et al. (2012).”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “There is some evidence of other stakeholders driving to some extent the level of conditional conservatism, as for example suppliers (Hui et al. 2012) or labour agreements with workers (Garcı́a Osma et al. 2015).”
Government Procurement and Changes in Firm Transparency (2020, positive): “7 For example, Hui, Klasa, and Yeung (2012) suggest that firms cater to their customers’ or suppliers’ demand for greater accounting conservatism by recognizing more timely losses.”
Financial Reporting Quality and Labor Investment Efficiency (2014, neutral): “14 (e.g., Rosen 1969; Karier 1985; Connolly et al. 1986; Bronars and Deere 1991; Klasa et al. 2009; Chen et al. 2011b; Chen et al. 2012a; Hui et al. 2012).”
The effect of CEO inside debt holdings on financial reporting quality (2015, background): “Prior research documents that conservative accounting facilitates efficient contracting and mitigates the conflicts between managers and related parties such as shareholders (e.g., Lara et al. 2009), employees (e.g., Dhaliwal et al. 2013), suppliers, and customers (e.g., Hui et al. 2012), etc.”
Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency (2019, methodology): “To shed light on the usefulness of accounting information along the supply chain, recent studies provide evidence that the quality of accounting information matters to firms’ suppliers (e.g., Raman and Shahrur 2008; Hui et al. 2012; Dou et al. 2013; Radhakrishnan et al. 2014).”