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Keywords: supply contract
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Journal Articles
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 325–350.
Published: 01 November 2024
...Dharmendra Naidu; Kumari Ranjeeni ABSTRACT Using a unique hand-collected dataset of purchase obligations, we find that customers’ financial reporting quality is positively associated with future supply contracts, indicating that suppliers are more willing to contract with customers who provide...