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Keywords: Customer relationship
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Journal Articles
Customer concentration, relationship, and debt contracting
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Journal of Applied Accounting Research (2017) 18 (2): 185–207.
Published: 08 May 2017
...Ziyun Yang Purpose The purpose of this paper is to examine the effect of a firm’s customer base concentration on its loan contract terms and how this effect varies with the strength of its customer relationship. Design/methodology/approach This study is an archival research based on a sample...
