Customer Concentration and Information Transparency
Evidence From China
Bibliographic Data
| ID | 3466646 |
|---|---|
| Authors | Lili Ren (0000-0001-6974-9456, Yanshan University), Chunling Li (0000-0002-9496-4630, Yanshan University, corresponding author), Ruijun Zhang (0000-0002-0559-056X, Renmin University of China), Runsen Yuan (0000-0002-9506-9056, Yanshan University), Nosherwan Khaliq (0000-0002-8246-0240, Yanshan University) |
| Year | 2023 |
| Volume | 13 |
| Issue | 4 |
| Publication date | 2023-10-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | SAGE Open (JOURNAL) |
| Journal identifiers | ISSN: 2158-2440 • E-ISSN: 2158-2440 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/21582440231208615 |
| OpenAlex | W4388674962 |
| Language | EN |
| Citations received | 1 |
| References cited | 33 |
Information transparency plays a vital role for developing capital markets. Using data of A-share listed companies from 2007 to 2020, this study examined the impact of customer concentration on corporate information transparency from a supply chain perspective. It suggests that a significant negative correlation exists between customer concentration and information transparency. Customer concentration affects the quality of corporate information disclosures. Through the mechanism test, the impact of customer concentration on corporate information transparency is based on the risk effect rather than the substitution effect of private information on public information. Research on regulatory effects points out that a poor internal information environment aggravates the negative relationship between customer concentration and information transparency. However, media supervision and a higher marketization process alleviate the adverse effects of customer concentration on information transparency. This study indicates that firms with a higher customer concentration have a higher risk of information disclosure, which provides a reference point for investors for making investment-related decisions and for the capital market supervision department for formulating information disclosure policies
Business · China · Customer retention · Information quality · Information system · Marketization · Service quality · Auditing, Earnings Management, Governance · Computer Science · Corporate Finance and Governance · Corporate Social Responsibility Reporting · Marketing
| Citations per year | 0.5 |
|---|---|
| Citation span | 2024 - 2024 (1) |
| Highly cited | No |