Investigating the impact of customer focus and public disclosure on management's revenue and sales forecast in companies listed on the stock exchange
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
In this research, we investigated how the concentration of the company's customer base is related to its disclosure methods. The studied sample includes 115 companies that were selected by systematic elimination from among the large companies present in the Tehran Stock Exchange. The studied period is between the fiscal years 1390 and 1399. Research results show that companies with a more concentrated customer base can provide less or more public disclosures than other companies. We also show that for firms with major corporate customers, the frequency of management's revenue and sales forecasts is negatively related to customer base concentration, and this relationship is stronger when there is greater investment between the supplier and customers.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:5 Issue: 69, 2023
Pages:
58 to 71
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