Accounting comparability and customer concentration
研究发现会计可比性越高，企业客户集中度越低，因为可比性帮助客户评估供应商绩效，吸引更多客户；该关系在盈利好、信息不对称高、创新多的企业更强。
This study examines the relationship between accounting comparability and customer concentration. Higher accounting comparability enhances customers’ ability to evaluate suppliers’ performance against their industry peers. This allows suppliers to attract more customers, hence reducing their customer concentration. We find a negative association between accounting comparability and customer concentration. This relation is stronger for firms with better profitability, higher information asymmetry, and more innovations. By establishing a link between accounting comparability and customer concentration, our study provides additional evidence about the consequences of accounting comparability and is helpful to both academics and practitioners.