本研究探討客戶集中度與財務報表拆解品質之關聯。本研究推論供應商公司傾向建立良好、長久、穩定之買賣關係，故其會透過揭露更詳細之財務報表資訊進行關係管理－資訊共享。實證結果顯示客戶集中度與財務報表拆解品質間呈現正相關。此外，進一步發現生產耐久財或投入愈多資金於研究發展支出之企業，其客戶集中度及拆解品質間之關聯更為強烈。總體而言，本研究發現公司的客戶組成結構不僅影響公司的營運層面，也對公司的揭露政策有所影響。

This study investigates the association between customer concentration and disaggregation quality. We hypothesize that with the intention to manage the buyer-supplier relationship, supplier firms disclose detailed financial information to major customers through public channels. Our results report a positive association between customer concentration and suppliers' financial statement disaggregation quality, and the relation is more pronounced for suppliers who input capital in mutual relationship-specific investments. Overall, our findings report the view that a supplier's customer base influences not only their operational efficiency but also their disclosure policy.

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