[HTML][HTML] The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage

A Darendeli, P Fiechter, JM Hitz, N Lehmann - Journal of Accounting and …, 2022‏ - Elsevier
We examine the effect of CSR information on stakeholder decision-making, specifically on
supply-chain contracting. To obtain plausibly exogenous variation in CSR information, we …

Government subsidies and corporate disclosure

Y Huang - Journal of Accounting and Economics, 2022‏ - Elsevier
Government subsidies allocated by politicians are ultimately funded by taxpayers, who care
about how tax money is spent and demand transparency. I argue that subsidized firms, as …

Customer concentration and corporate financialization: evidence from non-financial firms in China

K Su, Y Zhao, Y Wang - Research in International Business and Finance, 2024‏ - Elsevier
This study investigates the potential impact of customer concentration on corporate
financialization using a sample of Chinese non-financial listed firms. The findings reveal a …

How does financial‐reporting regulation affect industry‐wide resource allocation?

M Breuer - Journal of Accounting Research, 2021‏ - Wiley Online Library
This paper examines the impact of mandatory reporting and auditing of firms' financial
statements on industry‐wide resource allocation. Using threshold‐induced variation in the …

Customer concentration and M&A performance

Y Dong, C Li, H Li - Journal of Corporate Finance, 2021‏ - Elsevier
This paper examines how the target's customer concentration affects merger performance.
We find that the acquirer purchasing a customer-concentrated firm experiences significantly …

Effects of supply chain quality event announcements on stock market reaction: an empirical study from China

W Liu, X Liu, TM Choi - International Journal of Operations & …, 2023‏ - emerald.com
Purpose This study aims to explore the impact of supply chain quality event (SCQE)
announcements on enterprises' stock market value. Design/methodology/approach This …

Customer information disclosure and corporate financing constraints

X Wang, YG Shan, J Song - International Review of Financial Analysis, 2023‏ - Elsevier
We examine the impact of voluntary customer information disclosure by Chinese-listed
companies on their financing constraints from the perspective of information transparency …

Customer concentration and corporate social responsibility performance: Evidence from China

W Wen, Y Ke, X Liu - Emerging Markets Review, 2021‏ - Elsevier
This study examines whether and how a supplier firm's customer concentration affects its
corporate social responsibility (CSR) performance in emerging markets. Using a sample of …

The effect of stability and concentration of upstream and downstream relationships of focal firms on two-level trade credit

J Zhang, H Mo, Z Hu, T Zhang - International Journal of Production …, 2024‏ - Elsevier
The stability and concentration of the buyer–supplier relationships are crucial factors in the
realm of supply chain finance. Previous studies have focused on the impact of a single …

Suppliers' decision on green innovation: A response to customers' environmental regulation

Y Wang, C Song, W Wang - Finance Research Letters, 2023‏ - Elsevier
This study examines whether customers' environmental regulation (ER) affects suppliers'
green innovation. Relying on a unique dataset of customer–supplier relationships among …