CUSTOMER-BASE CONCENTRATION AND FIRM PERFORMANCE

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RAHMANI SOMAYEH; GHOLAMI JAMKARANI REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:9 | Issue:31 Page(s): 81-92

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Information Journal Paper

Title

CUSTOMER-BASE CONCENTRATION AND FIRM PERFORMANCE

Author(s)

RAHMANI SOMAYEH | GHOLAMI JAMKARANI REZA | Issue Writer Certificate

Keywords

CUSTOMER-BASE CONCENTRATIONQ2

FIRM PERFORMANCEQ2

REFINED ECONOMIC VALUE ADDEDQ2

Abstract

In this study relationship between CUSTOMER-BASE CONCENTRATION and company's performance is examined by three criteria namely financial (return on asset), economic (refined economic value added) and operational (inventory turnover ratio). CUSTOMER-BASE CONCENTRATION is defined as factor to reduce selling cost including cost to attract customer and improve customer's performance. For this purpose, multivariate regression model is estimated for panel data. Intended data are collected from 104 companies accepted in Tehran stock exchange during 1386- 1393. The result of current study represents meaningfully negative relationship between CUSTOMER-BASE CONCENTRATION and financial performance with criterion of return on asset. Also it shows lack of meaningful relationship between CUSTOMER-BASE CONCENTRATION and economic performance with criterion of REFINED ECONOMIC VALUE ADDED and operational performance (function) with criterion of inventory turnover ratio.

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APA: Copy

RAHMANI, SOMAYEH, & GHOLAMI JAMKARANI, REZA. (2017). CUSTOMER-BASE CONCENTRATION AND FIRM PERFORMANCE. MANAGEMENT ACCOUNTING, 9(31), 81-92. SID. https://sid.ir/paper/198952/en

Vancouver: Copy

RAHMANI SOMAYEH, GHOLAMI JAMKARANI REZA. CUSTOMER-BASE CONCENTRATION AND FIRM PERFORMANCE. MANAGEMENT ACCOUNTING[Internet]. 2017;9(31):81-92. Available from: https://sid.ir/paper/198952/en

IEEE: Copy

SOMAYEH RAHMANI, and REZA GHOLAMI JAMKARANI, “CUSTOMER-BASE CONCENTRATION AND FIRM PERFORMANCE,” MANAGEMENT ACCOUNTING, vol. 9, no. 31, pp. 81–92, 2017, [Online]. Available: https://sid.ir/paper/198952/en

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