Cite this paper
Zhao, Z. , Wu, D. and Sha, S. (2015) Bargaining Power of Suppliers and Buyers, and Accounting Conservatism—Evidence from Chinese Manufacturing Listed Companies.
Journal of Financial Risk Management,
4, 11-21. doi:
10.4236/jfrm.2015.41002.
References
[1] Ali, A., Klasa, S., & Yeung, E. (2009). The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research. Review of Financial Studies, 22, 3839-3871.
http://dx.doi.org/10.1093/rfs/hhn103
[2] Banerjee, S., Dasgupta, S., & Kim, Y. (2008). Buyer-Supplier Relationships and the Stakeholder Theory of Capital Structure. The Journal of Finance, 63, 2507-2552.
http://dx.doi.org/10.1111/j.1540-6261.2008.01403.x
[3] Basu, S. (2001). Discussion of “On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kindom”. Journal of Business Finance and Accounting, 28, 1333-1349.
http://dx.doi.org/10.1111/1468-5957.00417
[4] Beaver, W. H., & Ryan, S. G. (2005). Conditional and Unconditional Conservatism: Concepts and Modeling. Review of Accounting Studies, 10, 269-309.
http://dx.doi.org/10.1007/s11142-005-1532-6
[5] Farber, D., Hsieh, H. Y., Jung, B. et al. (2012). The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions. SSRN 2001940.
[6] Hui, K. W., Klasa, S., & Yeung, P. E. (2012). Corporate Suppliers and Franchisers (Buyers) and Accounting Conservatism. Journal of Accounting and Economics, 53, 115-135.
http://dx.doi.org/10.1016/j.jacceco.2011.11.007
[7] Liu, F., & Zhou, F. Y. (2007). Does the Big Four Means High Quality of Auditing. Accounting Research, 3, 79-87.
[8] Roychowdhury, S., & Watts, R. L. (2007). Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting. Journal of Accounting and Economics, 44, 2-31.
http://dx.doi.org/10.1016/j.jacceco.2006.12.003
[9] Tang, Y. J. (2009). Bargaining Power of Suppliers and Franchisers, and Corporate Performance—Evidence from Chinese Manufacturing Listing Companies in the Year 2005-2007. Chinese Industrial Economy, 10, 67-76.
[10] Watts, R. L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17, 207-221.
http://dx.doi.org/10.2308/acch.2003.17.3.207
[11] Zhang, J. X., & Wang, Y. (2013). Accounting Conservatism and Corporate Financing Constraints—Research Based on Two Types of Perspectives of Accounting Conservatism. Accounting Research, 9, 44-50.