Contents
1. Introduction 1
2. Relate Literature 4
3. Hypothesis Development 7
4. Research Design 9
4.1 Sample 9
4.2 Method 10
4.3 Measure 12
4.3.1 Measure of customers’ earning management 12
4.3.2 Measure of suppliers’ investment 13
4.3.3 Control variables 15
5. Empirical Results 16
5.1 Descriptive statistics 16
5.2 The result of regression analysis 19
6. Conclusions 26
Reference 28
List of Tables
Table 1 Descriptive statistics 17
Table 2 Pearson correlation 18
Table 3 Customers’ earning quality and suppliers’ investment efficiency analysis 22
Table 4 Capital investment and R＆D investment analysis 23
Table 5 Different directions of discretionary accruals analysis 24
Table 6 Duration analysis 25
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