Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
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DOI: 10.1111/1911-3846.12551
Abstract: In this study, we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going‐concern opinions (GCOs). Moreover, we find that the… read more here.
Keywords: reliance major; principaux clients; que; going concern ... See more keywords
Firm Unionization and Disruptions in Customer Relationships*
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DOI: 10.1111/1911-3846.12698
Abstract: We examine whether unionization leads to disruptions in a firm’s relationships with its customers. We argue that major customers shift purchases away from suppliers that unionize to avoid potential disruptions. Using a difference-in-differences research design,… read more here.
Keywords: unionization; disruptions customer; unionization disruptions; firm unionization ... See more keywords