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dc.contributor.authorSamuels, Delphine
dc.date.accessioned2021-04-13T19:27:40Z
dc.date.available2021-04-13T19:27:40Z
dc.date.issued2020-02
dc.identifier.issn1558-7967
dc.identifier.issn0001-4826
dc.identifier.urihttps://hdl.handle.net/1721.1/130468
dc.description.abstractThe government requires its suppliers to have certain internal information processes to reduce uncertainty about their ability to fulfill their commitments. I argue that these requirements improve suppliers’ internal information, which leads to better external reporting. Using a dataset of U.S. government contracts, I find a positive relation between government contract awards and firms’ external reporting quality. Consistent with procurement-related requirements driving this relation, I find that firms improve their external reporting when they begin contracting with the government, and that the magnitude of the improvement varies predictably with contract characteristics imposing greater requirements on contractors’ internal information processes. Finally, I use the establishment of the Cost Accounting Standards Board in 1970 as a shock to contractors’ internal information requirements, and find greater improvements in external reporting among firms subject to the CASB. Overall, these results suggest that the government as a customer contributes to shaping firms’ information environments.en_US
dc.language.isoen
dc.publisherAmerican Accounting Associationen_US
dc.relation.isversionofhttp://dx.doi.org/10.2308/tar-2018-0343en_US
dc.rightsCreative Commons Attribution-Noncommercial-Share Alikeen_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/en_US
dc.sourceSSRNen_US
dc.titleGovernment Procurement and Changes in Firm Transparencyen_US
dc.typeArticleen_US
dc.identifier.citationSamuels, Delphine. "Government Procurement and Changes in Firm Transparency." Accounting Review 96, 1 (February 2020): 401–430. © 2021 American Accounting Associationen_US
dc.contributor.departmentSloan School of Managementen_US
dc.relation.journalAccounting Reviewen_US
dc.eprint.versionAuthor's final manuscripten_US
dc.type.urihttp://purl.org/eprint/type/JournalArticleen_US
eprint.statushttp://purl.org/eprint/status/PeerRevieweden_US
dc.date.updated2021-04-08T14:08:29Z
dspace.orderedauthorsSamuels, Den_US
dspace.date.submission2021-04-08T14:08:30Z
mit.journal.volume96en_US
mit.journal.issue1en_US
mit.licenseOPEN_ACCESS_POLICY
mit.metadata.statusComplete


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