The U.S. Securities and Exchange Commission (“SEC”) Regulation S-K requires supplier firms to disclose information on their major customers in the segment reports of 10-K filings. Given the increasing importance of environmental, social, and governance (“ESG”) for supplier-customer...

A relationship between banks and firms that emphasizes the qualitative aspects of the enterprises may represent a response to the increasing difficulties of the credit system in financing a business system in which the intangible assets are the main source of value. In this view, an empirical...

This study examines whether and how linguistic information quality (measured by readability) of customer firms' management earnings forecast reports (MEFRs) affects supplier firms' investment quality (measured by investment efficiency). Our analyses reveal that (1) supplier investment efficiency...

In today's complex business environment, conflicting relationships among firms are becoming the norm. Firms can be supply chain partners, but at the same time, they can be competitors. Moreover, capacity is often limited, leaving the supplier facing the dilemma of whether to reserve capacity for...