Customers' managerial expectations and suppliers' asymmetric cost management

• Main Authors: LIANG, Peng, CAVUSOGLU, Hasan, HU, Nan
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2023
• Subjects: cost management; forward-looking disclosures; managerial tone; supply chain; textual analysis; Operations and Supply Chain Management; Operations Research, Systems Engineering and Industrial Engineering
• Online Access: https://ink.library.smu.edu.sg/sis_research/7836; https://doi.org/10.1111/poms.13952
• Institution: Singapore Management University

This paper investigates how managers in the upstream firm (i.e., supplier) adjust their allocations of cost resources in response to managerial expectations of the downstream firms (i.e., customers) on the future demand and prospects. We conduct an empirical analysis to examine the impact of the ton...