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Keywords: Customer concentration
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Journal Articles
Asian Review of Accounting 1–19.
Published: 03 July 2026
... and procurement relationships, and customer characteristics, especially customer concentration, generate spillover effects that influence firms' financing conditions and operating performance, ultimately shaping their debt default risk. Motivated by this gap, this study investigates whether and how customer...
Journal Articles
Asian Review of Accounting (2025) 33 (2): 291–319.
Published: 26 September 2024
...Yuhan Li; Mengjie Zhang Purpose The purpose of this study is to investigate the impact of customer concentration on the provision of reverse trade credit at the firm level. Design/methodology/approach Utilizing unbalanced panel data of Chinese A-share listed firms from 2007 to 2022...

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