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Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency

Citations

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Cited by:

  1. Bao, Dichu & Fang, Ruirui & Su, Lixin (Nancy), 2024. "The spillover effect of constituency statutes along supply chains: Evidence from supplier commitment," Journal of Financial Stability, Elsevier, vol. 75(C).
  2. Wei, Yufen & Tang, Jinghua & He, Hongbo & Wu, Chanjun & Lin, Muyangzi & Xie, Haonan, 2025. "Customer concentration and corporate greenwashing," Research in International Business and Finance, Elsevier, vol. 79(C).
  3. Yingying Xin & Xiao Zeng & Zhengying Luo, 2022. "Customers' tone in MD&A disclosure and suppliers' inventory efficiency: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3833-3853, December.
  4. Li, Yanqiong & He, Jie & Chan, Kam C., 2021. "Information transmission along supply chains: Stock price reaction of suppliers upon a customer's release of qualitative risk information," International Journal of Production Economics, Elsevier, vol. 239(C).
  5. Chia-Hsin Chiang & Helen Choy & Yan-Jie Yang & Shu-Ling Yeh, 2025. "Strategic alignment between supply chain partners and cost stickiness of suppliers," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 941-999, February.
  6. Liu, Ying & Zheng, Hao & Kuang, Xuewen & You, Jiaxing, 2025. "The dark side of customer-specific innovation: Patent similarity and supplier labor investment efficiency," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  7. Wang, Jiaxin & Zhao, Mu & Huang, Xiang & Song, Zilong & Sun, Di, 2024. "Supply chain diffusion mechanisms for AI applications: A perspective on audit pricing," International Review of Financial Analysis, Elsevier, vol. 93(C).
  8. Agnes C. S. Cheng & Wenli Huang & Shaojun Zhang, 2020. "Major government customer and management earnings forecasts," Frontiers of Business Research in China, Springer, vol. 14(1), pages 1-20, December.
  9. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  10. Wang, Xunxiao & Li, Luxi & Bian, Shibo, 2024. "Irrelevant answers in customers’ earnings communication conferences and suppliers’ cash holdings," Journal of Financial Stability, Elsevier, vol. 75(C).
  11. Jeong-Bon Kim & Chong Wang & Feng Wu, 2023. "The real effects of risk disclosures: evidence from climate change reporting in 10-Ks," Review of Accounting Studies, Springer, vol. 28(4), pages 2271-2318, December.
  12. Qianrui Xu & Siwen Fu & Feng Yang, 2025. "Supplier Concentration and Tone Management: Evidence From China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 4138-4157, December.
  13. Dinh, Thao & Chou, Hsin-I & Zhao, Jing, 2025. "Cybersecurity risk and firm investment efficiency," Finance Research Letters, Elsevier, vol. 85(PE).
  14. Hu, Nan & Liang, Peng & Liu, Ling & Zhu, Lu, 2022. "The bullwhip effect and credit default swap market: A study based on firm-specific bullwhip effect measure," International Review of Financial Analysis, Elsevier, vol. 84(C).
  15. Jiwoo Seo & Adam Esplin & Yun Ke, 2025. "CEO political ideology and risk factor disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1468-1496, June.
  16. Dong, Yizhe & Li, Chang & Li, Haoyu, 2021. "Customer concentration and M&A performance," Journal of Corporate Finance, Elsevier, vol. 69(C).
  17. Bingxiang Li & Sidi Zhang, 2026. "Toward Suppliers' Green Innovation: The Role of Buyers' Environmental Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 1-17, January.
  18. Peng Liang & Nan Hu & Ling Liu & Ting Zhang, 2023. "Managerial tone and investors' hedging activities: Evidence from credit default swaps," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3971-3998, December.
  19. Dong, Xiaohong & Cheng, Yan & Cheng, Chiao-Ming & Liu, Hung-Chun, 2025. "The impact of customer risk on Enterprises' strategic change: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 100(C).
  20. Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023. "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
  21. Peng Liang & Hasan Cavusoglu & Nan Hu, 2023. "Customers’ managerial expectations and suppliers’ asymmetric cost management," Production and Operations Management, Production and Operations Management Society, vol. 32(6), pages 1975-1993, June.
  22. Ding, Guolei & Lei, Jin & Liu, Yunxiao & Wang, Zhen, 2024. "Supplier–customer cultural similarity and supplier performance," Journal of Banking & Finance, Elsevier, vol. 163(C).
  23. Siwen Fu & Jeong‐Bon Kim, 2025. "Business Group Affiliation and Investment Efficiency: International Evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 3004-3023, September.
  24. Zhang, Chonghui & Chai, Binfeng & Mirza, Sultan Sikandar & Jin, Ying, 2024. "Customer-driven value creation in the digital economy: Determining the role of customer firms’ digital transformation on supplier performance in China," Omega, Elsevier, vol. 128(C).
  25. Aaron Nelson & Eva (Hui) Liang & Wenye Tang, 2026. "Positive Externalities of Credit Ratings: Customer Downgrades, Supplier Performance, and Investor Perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 409-428, March.
  26. Qing, Xiaoquan & Zhao, Wenjing, 2026. "Do suppliers incorporate multi-modal information from customers' annual reports in customer-specific investment decisions?," International Review of Financial Analysis, Elsevier, vol. 109(C).
  27. Liu, Jie & Zhang, Chuan & Chen, Hanwen, 2025. "Customer risk disclosure and supplier innovation strategy: A risk spillover perspective," Economic Modelling, Elsevier, vol. 147(C).
  28. Shi, Jinyan & Deng, Mengzhu & Yang, Jimeng & Zhang, Rongjia, 2025. "Supply chain contagion effects of negative CSR events: A stock market reaction perspective," Global Finance Journal, Elsevier, vol. 64(C).
  29. Zeng, Xiao & Xin, Yingying & Xiang, Kai, 2025. "The spillover effect of customer annual report tone on supplier ESG decisions," International Review of Financial Analysis, Elsevier, vol. 107(C).
  30. Zhenjie Liu & Lei Xu & Xiaoxue Ren & Qiang Lu & Xuhui Wang & Sobhan Arisian, 2026. "Contagion effect in the adoption of environmental corporate social responsibility," Annals of Operations Research, Springer, vol. 359(2), pages 1565-1602, April.
  31. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  32. Chih-Wei Peng & Huei-Ru Tsai & Kuo-Chih Cheng & Tsung-Fu Chuang, 2023. "Do the Choices of Family Business CEOs Affect Investment Decisions?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(6), pages 1-3.
  33. Qianru Zhuo & Libin Qin & Wei Liu & Ying Liu & Jiaxing You, 2024. "Supply chain risks and geographical supplier distribution strategy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3841-3881, December.
  34. Tao, Xuedan & Wang, Huabing Barbara & Xin, Qian & Xu, You, 2024. "Does the mandatory disclosure of suppliers' tax uncertainties affect supply chain relations?," Journal of Corporate Finance, Elsevier, vol. 89(C).
  35. Zhang, Wanjuan & Wang, Jing, 2024. "Credit risk contagion in complex companies network–Empirical research based on listed agricultural companies," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 938-953.
  36. Lili Dai & Rui Dai & Lilian Ng & Zihang Peng, 2024. "Global outsourcing and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(3-4), pages 846-879, March.
  37. Guo, Chenhao & Zhang, Sirui & Chen, Sian, 2024. "Does carbon risk travel along the supply chain? Evidence from corporate default risk," Economics Letters, Elsevier, vol. 236(C).
  38. Chih‐Wei Peng & She‐Chih Chiu, 2026. "Transfer Impact of Sustainability Development Disclosure Along the Supply Chain," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S1), pages 862-878, January.
  39. Liangyan Cao & Wee‐Yeap Lau & Shahrin Saaid Shaharuddin, 2023. "Peer effect of proprietary information: A cost–benefit analysis of customer information disclosure," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(5), pages 2643-2656, July.
  40. Huang, Wan & Bai, Yufan & Luo, Hong, 2024. "Customer identity concealing and insider selling profitability: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 85(C).
  41. Chen, Pin-Ju & Jiu, Lili & Yu, Po-Hsiang, 2025. "Customer political sentiment and supplier relationship-specific investments," Advances in accounting, Elsevier, vol. 69(C).
  42. Sarowar Hossain & Ryan Zihang Peng, 2026. "Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 195-222, March.
  43. Changyun Wang & Chenyu Wang & Weixing Wu, 2023. "Customers' stock price crash risk and suppliers' investment inefficiency: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5069-5092, December.
  44. Lulu Di & Chen Hua & Yuan Sun, 2025. "Customers' Pessimistic Disclosure and Corporate Innovation: The Role of Government‐Background Principal Customers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3472-3500, December.
  45. Chen, Jean Jinghan & Song, Peiyang & Loi, Fai Lim, 2024. "Strategic forward-looking nonearnings disclosure and overinvestment," The British Accounting Review, Elsevier, vol. 56(6).
  46. Saikat Sovan Deb & Huu Nhan Duong & Amanjot Singh & Harminder Singh, 2024. "Does hedge fund activism improve investment efficiency?," Review of Accounting Studies, Springer, vol. 29(3), pages 2551-2577, September.
  47. Zhou, Peng & Li, Xiang & Shi, Xing & Jiang, Kun, 2025. "Spillover of the carbon risk along the supply chain: Evidence from the U.S. corporate bond market," Journal of Business Research, Elsevier, vol. 201(C).
  48. Bailey, Cristina & Filzen, Joshua J., 2025. "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, vol. 57(1).
  49. Zhao, Yan & Su, Kun, 2025. "Does customer corporate financialization have contagion effects on their suppliers?," Economics Letters, Elsevier, vol. 247(C).
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