Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange

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HAJIHA ZOHREH; TAGHIZADEH NAFISEH

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:3 Page(s): 327-346

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Title

Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange

Author(s)

HAJIHA ZOHREH | TAGHIZADEH NAFISEH | Issue Writer Certificate

Keywords

Customer concentrationQ2

Paying accountsQ1

Bank loan contractsQ1

Financial statusQ1

Abstract

Objective: The variables of customer concentration and bank loan contracts can affect corporate finance activities, and customer concentration may increase corporate returns. Methods: Under this study, the relationship between customer concentration and bank loan contracts have been investigated first and then the moderating effect of financial status variables and accounts payable on relationship between these variables have been measured. The statistical population of the study consisted of all listed companies in the Tehran Stock Exchange with regard to specified conditions, over the period of 6 years from 2011 to 2015. Results: The results of the research show that there is a negative and significant relationship between customer concentration and bank loans has. In addition, the financial situation and accounts payable exacerbate the negative relationship between customer concentration and corporate bank lending. Conclusion: With increasing customer concentration, banks are likely to consider tightening rules for corporations, and as a result, firms face financing constraints. Also the increase in the financial leverage and accounts payable that are important indicators in the decision making of banks for lending makes financial providers skeptical and therefore they would try to impose further restrictions on companies through getting collateral.

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APA: Copy

HAJIHA, ZOHREH, & TAGHIZADEH, NAFISEH. (2018). Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(3 ), 327-346. SID. https://sid.ir/paper/8151/en

Vancouver: Copy

HAJIHA ZOHREH, TAGHIZADEH NAFISEH. Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(3 ):327-346. Available from: https://sid.ir/paper/8151/en

IEEE: Copy

ZOHREH HAJIHA, and NAFISEH TAGHIZADEH, “Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 3 , pp. 327–346, 2018, [Online]. Available: https://sid.ir/paper/8151/en

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