The Influence of Customer and Supplier Chain on Earnings Response Coefficient

• Main Authors: Yan-Yu Huang, 黃彥瑜
• Other Authors: Shiah-Hou Shin-Rong
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/mv59tj

碩士 === 元智大學 === 財務金融暨會計碩士班(財務金融學程) === 106 === Based on literatures, supply chain has been variously studied. Many pointed that there is a high relation in between customer and supplier since existence of corporate interconnections. In our paper, we mainly examine the level of information transparency through earnings response coefficient and whether customer has effect on performance of supplier. Besides, three other factors are individually included such as industry, operating risk, firm size in our discussion. As the result, we find that supply chain customer has negative effect on business performance and investment policy of supplier of which indicates that poorer is the earning, inferior the information transparency. Our finding contributes a newer view to investors and analysts.