Customer Shopping Behavior and the Persistence of Revenues and Earnings

We thank SafeGraph for providing point-of-interest data. We also thank David Veenman (editor), two anonymous reviewers, Daniel Beneish (discussant), Christina Zhu (discussant), and workshop participants at Emory University, the 2022 Financial Accounting and Reporting Section Midyear Meeting, the 2022 Hawai’i Accounting Research Conference, The Hong Kong University of Science and Technology, SafeGraph, University of Cincinnati, University of Kentucky, University of San Diego, University of Washington, Villanova University, Washington and Lee University, and Washington University in St. Louis for helpful comments and suggestions. The authors have no financial or nonfinancial conflicts of interest that could be perceived to bias their work.

A previous version of this paper was titled “Customer Loyalty and the Persistence of Revenues and Earnings.”

Hengda Jin, Texas A&M University, Mays Business School, James Benjamin Department of Accounting, College Station, TX, USA; Stephen R. Stubben, The University of Utah, David Eccles School of Business, School of Accounting, Salt Lake City, UT, USA; Karen Ton, Villanova University, Villanova School of Business, Department of Accounting & Information Systems, Villanova, PA, USA.

Editor’s note: Accepted by David Veenman, under the Senior Editorship of W. Robert Knechel.