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題名 Customer-connected peer firms and real earnings management
作者 游柏祥
Chiu, Peng-Chia;Haight, Timothy;Jiu, Lili;Yu, Po-Hsiang
貢獻者 會計系
關鍵詞 Common customers; Customer-connected peer firms; Peer firm competitive threats; Real earnings management; Major customer relationships
日期 2026-05
上傳時間 10-Sep-2026 16:08:24 (UTC+8)
摘要 This study examines the association between competitive threats to firms’ major customer relationships and real earnings management (REM). Using the presence of customer-connected peer firms (CCPs) to measure competitive threats, we document a positive association between CCP presence and REM. The CCP/REM association strengthens with poorer external monitoring and financial reporting readability, weakens when firms have major government customers, and is robust to the inclusion of multiple measures of product market competition. Difference-in-differences analysis shows that firms with CCPs decrease their use of REM following CCP bankruptcy filings, which supports our claim that CCP presence motivates REM practices. Additional tests show that REM becomes less responsive to CCP threats when there are higher numbers of CCPs, and REM decreases terminations of major customer relationships involving CCP-shared customers. Our findings are consistent with firms using REM to favorably influence major customer perceptions of their relationship with the firm when customers engage with multiple suppliers.
關聯 Review of Quantitative Finance and Accounting, pp.1-32
資料類型 article
DOI https://doi.org/10.1007/s11156-026-01520-x
dc.contributor 會計系
dc.creator (作者) 游柏祥
dc.creator (作者) Chiu, Peng-Chia;Haight, Timothy;Jiu, Lili;Yu, Po-Hsiang
dc.date (日期) 2026-05
dc.date.accessioned 10-Sep-2026 16:08:24 (UTC+8)-
dc.date.available 10-Sep-2026 16:08:24 (UTC+8)-
dc.date.issued (上傳時間) 10-Sep-2026 16:08:24 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=184886-
dc.description.abstract (摘要) This study examines the association between competitive threats to firms’ major customer relationships and real earnings management (REM). Using the presence of customer-connected peer firms (CCPs) to measure competitive threats, we document a positive association between CCP presence and REM. The CCP/REM association strengthens with poorer external monitoring and financial reporting readability, weakens when firms have major government customers, and is robust to the inclusion of multiple measures of product market competition. Difference-in-differences analysis shows that firms with CCPs decrease their use of REM following CCP bankruptcy filings, which supports our claim that CCP presence motivates REM practices. Additional tests show that REM becomes less responsive to CCP threats when there are higher numbers of CCPs, and REM decreases terminations of major customer relationships involving CCP-shared customers. Our findings are consistent with firms using REM to favorably influence major customer perceptions of their relationship with the firm when customers engage with multiple suppliers.
dc.format.extent 106 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Review of Quantitative Finance and Accounting, pp.1-32
dc.subject (關鍵詞) Common customers; Customer-connected peer firms; Peer firm competitive threats; Real earnings management; Major customer relationships
dc.title (題名) Customer-connected peer firms and real earnings management
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1007/s11156-026-01520-x
dc.doi.uri (DOI) https://doi.org/10.1007/s11156-026-01520-x