本研究目的為探討顧客集中程度與研究發展支出會計決策之關聯。以美國上市櫃軟體業為樣本檢驗顧客集中程度越高是否會抑制公司採取操縱研發支出盈餘管理或資本化研發支出手段的可能性。由於主要客戶對公司有較強的議價能力，本研究發現公司的顧客集中程度越高，公司越不會藉由裁減研發支出或資本化研發支出費用增加盈餘。此外，本研究檢驗供應鏈合作關係越長時顧客集中程度越高是否會影響公司對研發支出的會計決策。然而，實證結果發現，在長期合作關係下，公司會進行盈餘管理或選擇研發支出資本化操縱會計績效以避免轉換成本和套牢問題所帶來的損失。

The objective of this study is to explore whether customer-base concentration has effects on a firm’s accounting R&D decisions. In this study, I use publicly listed firms in American software industry as sample to examine whether firms with more customer-base concentration will mitigate the possibility of a firm undertaking earnings management by real earnings management of R&D investments and capitalizing R&D investments. Since major customers with higher bargaining power over the firm, I find that a firm with more customer-base concentration will be less likely to cut R&D expenditures and to capitalize R&D expenditures to enhance earnings. Furthermore, I investigate whether the R&D accounting decisions will be impacted when the specific supply chain relationship is longer. However, I find that in long term relationship, the firm may avoid losses from hold-up problem and high switching costs to manipulate accounting performance by real earnings management and selecting R&D capitalization decision.

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