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顧客與供應商關係與成本結構

278

Guan, Y., Wong, M. F., and Zhang, Y. 2015. Analyst following along the supply chain.

Review of Accounting Studies

, 20 (1): 210-241.

Gulati, R., and Sytch, M. 2007. Dependence asymmetry and joint dependence in

interorganizational relationships: Effects of embeddedness on a manufacturer’s

performance in procurement relationships.

Administrative Science Quarterly

, 52

(1): 32-69.

Guo, R. S., Chiang, D. M., Liu, W. I., and Liou, J. C. 2002. Supply-demand coordination

mechanism and modelling for supply chain management.

NTU Management

Review

, 11 (3): 1-30.

Hertzel, M. G., Li, Z., Officer, M. S., and Rodgers, K. J. 2008. Inter-firm linkages and the

wealth effects of financial distress along the supply chain.

Journal of Financial

Economics

, 87 (2): 374-387.

Huang, H. H., Lobo, G. J., Wang, C., and Xie, H. 2016. Customer concentration and

corporate tax avoidance.

Journal of Banking & Finance

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Irvine, P. J., Park, S. S., and Yildizhan, Ç. 2016. Customer-base concentration,

profitability, and the relationship life cycle.

The Accounting Review

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883-906.

Jen, L. C., and Chen, C. I. 2007. Customer value mitigation analysis: Markov chain

model.

NTU Management Review

, 17 (2): 133-158.

Kale, J. R., and Shahrur, H. 2007. Corporate capital structure and the characteristics of

suppliers and customers.

Journal of Financial Economics

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Kalwani, M. U., and Narayandas, N. 1995. Long-term manufacturer-supplier

relationships: Do they pay off for supplier firms?.

The Journal of Marketing

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(1): 1-16.

Kama, I., and Weiss, D. 2013. Do earnings targets and managerial incentives affect sticky

costs?.

Journal of Accounting Research

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Kang, M. P., and Seetoo, D. H. 2007. Is the relation-specific investment a liability? Case

studies of Taiwanese OEM suppliers.

NTU Management Review,

18 (1): 21-54.

Kim, J. B., Song, B. Y., and Zhang, Y. 2015. Earnings performance of major customers

and bank loan contracting with suppliers.

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384-398.

Kim, M., and Prather-Kinsey, J. 2010. An additional source of financial analysts’ earnings

forecast errors: Imperfect adjustments for cost behavior.

Journal of Accounting,

Auditing & Finance

, 25 (1): 27-51.