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Writer's pictureKumari Ranjeeni

Most Read Paper in The Accounting Review!!!

Updated: Jun 30

Pleased to share that our recent research publication in The Accounting Review is among the most read papers. The Accounting Review is a prestigious journal in Accounting. It is known as one of the top-three Accounting journals globally, is among UTD24 and FT50 journals, ranked as A* by Australian Business Deans Council (ABDC).



Our research paper is entitled "Is Customers' Financial Reporting Quality Associated with Suppliers' Decision to Contract?". I co-authored this research with Dr Dharmendra Naidu.


In this paper, we find results suggesting that suppliers are more willing to contract with customers who provide them with better information. Our results also suggest that suppliers rely more on financial reports when they have less access to customers' private information.



Acknowledgements

We thank God for giving us the wisdom and strength to pursue and publish this research.


We pay respect to our parents for their upbringing, teaching and contributions in our life.

Dr Kumari Ranjeeni's parents: Mr Prakash Chandra and Ms Prakash Wati

Dr Dharmendra Naidu's parents: Mr Ram Krishna and Ms Maya Wati


We also appreciate our learnings from our teachers and schools that we attended.


We sincerely appreciate constructive comments received from the Editor and two Anonymous Reviewers that enabled us to strengthen our research. We also thank our colleagues for providing constructive comments during workshopping of earlier versions of the paper.


We both are from a farming background in Fiji, our ancestors are from India and currently we are in Australia. We both came to Australia to pursue higher degree research with the goal of publishing in top tier research journals. It has been and still is a challenging academic and research journey. 


"I believe that our latest research achievement in such a top tier Accounting journal reinforces the importance of knowledge, quality, talent and hardwork" Dr Kumari Ranjeeni (2024).


Full Paper

The paper is available for free for a limited time only using the DOI below: 


Abstract

Using a unique hand-collected dataset of purchase obligations, we find that customers’ financial reporting quality is positively associated with future supply contracts, indicating that suppliers are more willing to contract with customers who provide them with better information. Further, the association between customers’ financial reporting quality and future supply contracts is stronger for customers with strong bargaining power, which is consistent with suppliers relying more on financial reports when they have less access to customers’ private information. Collectively, our results suggest that customers’ financial reporting quality plays an important role in influencing suppliers’ decisions to contract with customers for the future supply of goods and services.


Reference

Dharmendra Naidu, Kumari Ranjeeni; Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?. The Accounting Review 2024; https://doi.org/10.2308/TAR-2021-0652

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