How do suppliers benefit from customers' voluntary disclosure? : the effect of customers' earnings guidance on upstream firms' investment efficiency
Year of publication: |
2022
|
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Authors: | Chiu, Peng-Chia ; Jiu, Lili ; Yu, Po-Hsiang |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 1, p. 1-20
|
Subject: | Investment efficiency | Management earnings forecast | Supply chain | Textual analysis | Voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Lieferkette | Lieferantenmanagement | Supplier relationship management | Prognose | Forecast | Gewinn | Profit | Investitionsentscheidung | Investment decision |
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