CAUSES AND CONSEQUENCES OF SUPPLY CHAIN TRANSPARENCY: EVIDENCE FROM SUPPLIER IDENTITY DISCLOSURE.

Simple item page
dc.contributor.advisorHann, Rebeccaen_US
dc.contributor.authorChoi, Jin Kyungen_US
dc.contributor.departmentBusiness and Management: Accounting & Information Assuranceen_US
dc.contributor.publisherDigital Repository at the University of Marylanden_US
dc.contributor.publisherUniversity of Maryland (College Park, Md.)en_US
dc.date.accessioned2021-07-14T05:32:13Z
dc.date.available2021-07-14T05:32:13Z
dc.date.issued2021en_US
dc.description.abstractThis study examines the determinants and consequences of managers’ choices to disclose the identity about their firm’s first-tier suppliers. I find that reputational benefits, informational benefits, and proprietary costs are important determinants in a firm’s voluntary disclosure choices regarding the identity of suppliers. Further analyses reveal that both shareholders and financial intermediaries find supplier identity disclosures useful. I find that shareholder response to supply chain risk events is timelier for firms that disclose supplier identity. Moreover, supplier identity disclosure appears to help analysts improve earnings forecast accuracy. Taken together, my results shed light on the cost-benefit tradeoffs faced by firms in disclosing supplier identity and how capital market participants use the information disclosed.en_US
dc.identifierhttps://doi.org/10.13016/m4ex-vg9y
dc.identifier.urihttp://hdl.handle.net/1903/27432
dc.language.isoenen_US
dc.subject.pqcontrolledAccountingen_US
dc.titleCAUSES AND CONSEQUENCES OF SUPPLY CHAIN TRANSPARENCY: EVIDENCE FROM SUPPLIER IDENTITY DISCLOSURE.en_US
dc.typeDissertationen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Choi_umd_0117E_21575.pdf
Size:
637.62 KB
Format:
Adobe Portable Document Format
Download
(RESTRICTED ACCESS)

Collections

UMD Theses and Dissertations
Accounting & Information Assurance Theses and Dissertations