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客户风险的供应链溢出效应研究
鲍群,毛亚男
0
(安徽财经大学 会计学院, 安徽 蚌埠 233000)
摘要:
利用手工搜集的2007—2017年A股沪深两市上市公司的1 087对供应商、客户数据,实证检验企业客户风险的供应链溢出问题,并在此基础上探讨企业的客户集中度和企业产权性质的调节作用。研究发现:供应链是企业间风险溢出的重要渠道,客户风险会通过供应链途径对供应商企业产生风险溢出效应,进一步分析表明,客户风险的供应链溢出效应在客户集中度较高的企业以及非国有企业中表现更为显著。该研究有助于拓展企业风险的实证边界,深化对企业间风险溢出问题的探索,丰富和促进供应链理论和企业风险理论内涵。
关键词:  客户风险  供应链溢出  客户集中度  企业产权
DOI:10.19747/j.cnki.1009-2463.2020.04.008
基金项目:安徽省优秀人才支持计划项目"供应链关系、商业信用动态调整及其价值相关性研究"(gxyq2018016);安徽财经大学研究生科研创新基金项目"实体企业金融化对债权违约风险影响效应研究"(ACYC2018259)
On Supply Chain Spillover Effect of Customer Risk
BAO Qun,MAO Ya'nan
(School of Accounting, Anhui University of Finance and Economics, Bengbu 233000, China)
Abstract:
Based on the data of 1,087 pairs of suppliers and customers, all being A-share listed enterprises in Shanghai and Shenzhen, this study empirically examines the supply chain spillover effect of customer risk, and explores on this basis the moderating function of customer concentration and enterprise ownership. The result shows that supply chain is an important channel of risk spillover among the enterprises, and customer risk exerts the risk spillover effect on suppliers through supply chain. Further analysis reveals that the effect is more significant for the enterprises with high customer concentration and for non-state enterprises. This study is favorable to expand the empirical boundary of enterprise risk studies, deepen the exploration of the risk spillover effect among enterprises, and enrich the connotation of supply chain theory and enterprise risk theory.
Key words:  customer risk  supply chain overflow  customer concentration  enterprise ownership

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