Bullwhip effect is the most important factor considered in the supply chain management. It gets many scholars＇ attention that bullwhip effect has been restricting the development of the supply chain all the time. Inf...Bullwhip effect is the most important factor considered in the supply chain management. It gets many scholars＇ attention that bullwhip effect has been restricting the development of the supply chain all the time. Information Technology （IT） can reduce bullwhip effect by sharing the information among the enterprises in the supply chain.展开更多
This research contributes to understanding the spillover effect of customer digital transformation along the supply chain.We take a supply chain relationship perspective to explore the influence of customers’digital ...This research contributes to understanding the spillover effect of customer digital transformation along the supply chain.We take a supply chain relationship perspective to explore the influence of customers’digital transformation on suppliers’audit fees and find a significant reduction in such fees when customers undergo digital transformation.An economic mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by auditors.This is achieved by mitigating suppliers’business risks and improving earnings quality.Heterogeneity analysis reveals that the impact of customers’digital transformation on suppliers’audit fees is more pronounced when the supply chain is geographically distant,suppliers with more specific investments and with high levels of market competition.展开更多
Amid sluggish global growth and rising uncertainties,supply chain stability is vital for sustaining economic production.Although studies examine the impacts of supply chain relationships on firm performance,their efle...Amid sluggish global growth and rising uncertainties,supply chain stability is vital for sustaining economic production.Although studies examine the impacts of supply chain relationships on firm performance,their eflect on total factor productivity(TFP)remains unexplored.Using data from 1559 A-share listed companies in China(2008-2022),this study examines customer stabil-ity's impact on TFP and finds that customer stability enhances TFP by reduc-ing Type Ⅰ agency costs and improving fir reputation.It also generates significant spillover effects,increasing customer TFP through supply chain finance.This effect is more pronounced for firms in high-tech industries and regions with higher marketization and social trust.These findings offer new insights into enhancing firms’efficiency through effective supply chain relation-ship management.展开更多
文摘Bullwhip effect is the most important factor considered in the supply chain management. It gets many scholars＇ attention that bullwhip effect has been restricting the development of the supply chain all the time. Information Technology （IT） can reduce bullwhip effect by sharing the information among the enterprises in the supply chain.
基金support provided by the Fundamental Research Funds for the Central Universities,Zhongnan University of Economics and Law(202411107).
文摘This research contributes to understanding the spillover effect of customer digital transformation along the supply chain.We take a supply chain relationship perspective to explore the influence of customers’digital transformation on suppliers’audit fees and find a significant reduction in such fees when customers undergo digital transformation.An economic mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by auditors.This is achieved by mitigating suppliers’business risks and improving earnings quality.Heterogeneity analysis reveals that the impact of customers’digital transformation on suppliers’audit fees is more pronounced when the supply chain is geographically distant,suppliers with more specific investments and with high levels of market competition.
基金supported by the Liaoning Province Social Science Fund(Grant No.L23BGL029).
文摘Amid sluggish global growth and rising uncertainties,supply chain stability is vital for sustaining economic production.Although studies examine the impacts of supply chain relationships on firm performance,their eflect on total factor productivity(TFP)remains unexplored.Using data from 1559 A-share listed companies in China(2008-2022),this study examines customer stabil-ity's impact on TFP and finds that customer stability enhances TFP by reduc-ing Type Ⅰ agency costs and improving fir reputation.It also generates significant spillover effects,increasing customer TFP through supply chain finance.This effect is more pronounced for firms in high-tech industries and regions with higher marketization and social trust.These findings offer new insights into enhancing firms’efficiency through effective supply chain relation-ship management.
