||Barclay, M.J., Smith, C.W., 1995. The maturity structure of corporate debt. Journal of Finance 50, 609–631.|
Barth, M.E., Cram, D., Nelson, K., 2001. Accruals and the prediction of future cash ﬂows. The Accounting Review 76, 27–58.
Becker, M.J., Thomas, S., 2008. The spillover effects of changes in industry concentration. Working Paper, University of Pittsburgh and Michigan State University.
Berger, A.N., Udell, G.F., 1990. Collateral, loan quality, and bank risk. Journal of Monetary Economics 25, 21–42.
Kim, J.-B., Song, B.Y., Zhang, L., 2015. Earnings performance of major customers and bank loan contracting with suppliers. Journal of Banking & Finance 59, 384–398.
Bharath, S.T., Dahiya, S., Saunders, A., Srinivasan, A., 2011. Lending relationships and loan contract terms. Review of Financial Studies 24, 1141–1203.
Bharath, S.T., Sunder, J., Sunder, S.V., 2008. Accounting quality and debt contracting. The Accounting Review 83, 1–28.
Bhattacharya, S., Chiesa, G., 1995. Proprietary information, ﬁnancial intermediation, and research incentives. Journal of Financial Intermediation 4, 328–357.
Brick, I.E., Ravid, S.A., 1985. On the relevance of debt maturity structure. Journal of Finance 40, 1423–1437.
Brick, I.E., Ravid, S.A., 1991. Interest rate uncertainty and the optimal debt maturity structure. Journal of Financial and Quantitative Analysis 26, 363–381.
Brown, D.T., Fee, C.E., Thomas, S.E., 2009. Financial leverage and bargaining power with suppliers: evidence from leveraged buyouts. Journal of Corporate Finance 15, 196–211.
Callen, J.L., Livnat, J., Segal, D., 2009. The impact of earnings on the pricing of credit default swaps. The Accounting Review 84, 1363–1394.
Chava, S., Livdan, D., Purnanandam, A., 2009. Do shareholder rights affect the cost of bank loans? Review of Financial Studies 22, 2973–3004.
Chava, S., Roberts, M.R., 2008. How does ﬁnancing impact investment? The role of debt covenants. Journal of Finance 63, 2085–2121.
Chen, T., Martin, X., 2011. Do bank-afﬁliated analysts beneﬁt from lending relationships? Journal of Accounting Research 49, 633–675.
Cohen, L., Frazzini, A., 2008. Economic links and predictable returns. Journal of Finance 4, 1977–2011.
De Franco, G., Edwards, A., Liao, S., 2013. Banks’ competitor-speciﬁc knowledge in loan markets. Working Paper, University of Toronto.
Dennis, S., Nandy, D., Sharpe, I.G., 2000. The determinants of contract terms in bank revolving credit agreements. Journal of Financial and Quantitative Analysis 35, 87–110.
Diamond, D.W., 1991. Debt maturity structure and liquidity risk. Quarterly Journal of Economics 106, 709–737.
Diamond, D.W., 1993. Seniority and maturity of debt contracts. Journal of Financial Economics 33, 341–368.
Dou, Y., Hope, O., Thomas, W.B., 2013. Relationship-speciﬁcity, contract enforceability, and income smoothing. The Accounting Review 88, 1629–1656. Dyer, J.H., Singh, H., 1998. The relational view: cooperative strategy and sources of interorganizational competitive advantage. Academy of Management Review 23, 660–679.
Fee, C., Hadlock, C., Thomas, S., 2006. Corporate equity ownership and the governance of product market relationships. Journal of Finance 61, 1217–1252. Fee, C.E., Thomas, S., 2004.
Files, R., Gurun, U.G., 2014. Lenders’ response to restatements along the supplier chain. Working Paper, University of Texas at Dallas.
Giesecke, K., Weber, S., 2004. Cyclical correlations, credit contagion, and portfolio losses. Journal of Banking and Finance 28, 3009–3036.
Gong, G., Luo,S., 2014. Supply chain lending and accounting conservatism. Working Paper, Pennsylvania State University and National University of Singapore.
Gosman, M., Kelly, T., Olsson, P., Warﬁeld, T., 2004. The proﬁtability and pricing of major customers. Review of Accounting Studies 9, 117–139.
Graham, J.R., Li, S., Qiu, J., 2008. Corporate misreporting and bank loan contracting. Journal of Financial Economics 89, 44–61.
Hart, O., Moore, J., 1994. A theory of debt based on the inalienability of human capital. Quarterly Journal of Economics 109, 841–879.
Hoshi, T., Kashyap, A., Scharfstein, D., 1990a. Bank monitoring and investment: evidence from the changing structure of Japanese corporate banking relationships. In: Glenn Hubbard, R. (Ed.), Asymmetric Information, Corporate Finance, and Investment. University of Chicago Press, Chicago, IL, pp. 105–126.
Hoshi, T., Kashyap, A., Scharfstein, D., 1990b. The role of banks in reducing the costs of ﬁnancial distress in Japan. Journal of Financial Economics 27, 67–88.
Hoshi, T., Kashyap, A., Scharfstein, D., 1991. Corporate structure liquidity and investment: evidence from Japanese industrial groups. Quarterly Journal of Economics 106, 33–60.
Hui, K.W., Klasa, S., Yeung, P.E., 2012. Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics 53, 115–135.
Itzkowitz, J., 2013. Customers and cash: how relationships affect suppliers’ cash holdings. Journal of Corporate Finance 19, 159–180.
Ivashina, V., 2009. Asymmetric information effects on loan spreads. Journal of Financial Economics 92, 300–319.
Jarrow, R.A., Yu, F., 2001. Counterparty risk and the pricing of default table securities. Journal of Finance 5, 1765–1799.
Johnson, S., 2003. Debt maturity and the effects of growth opportunities and liquidity risk on leverage. Review of Financial Studies 16, 209–236.
Johnson, W.C., Kang, J.-K., Yi, S., 2010. The certiﬁcation role of large customers in the new issues market. Financial Management 39, 1425–1474.
Joskow, P.L., 1988. Asset speciﬁcity and the structure of vertical relationships: empirical test of transaction cost analysis. Journal of Law, Economics and Organization 4, 121–139.
Kale, J., Shahrur, H., 2007. Corporate capital structure and the characteristics of suppliers and customers. Journal of Financial Economics 83, 321–365.
Kim, J.-B., Song, B.Y., Zhang, L., 2011. Internal control weakness and bank loan contracting: evidence from SOX Section 404 disclosures. The Accounting Review 86, 1157–1188.
Massa, M., Rehman, Z., 2008. Information ﬂows within ﬁnancial conglomerates: evidence from banks-mutual funds relation. Journal of Financial Economics 89, 288–306.
Menzly, L., Ozbas, O., 2010. Market segmentation and cross-predictability of returns. Journal of Finance 65, 1555–1580.
Nissim, D., Penman, S., 2001. Ratio analysis and equity valuation: from research to practice. Review of Accounting Studies 6, 109–154.
Ohlson, J.A., 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research 18, 109–131.
Patatoukas, P.N., 2012. Customer-base concentration: implications for ﬁrm performance and capital markets. The Accounting Review 87, 363–392.
Petersen, M.A., 2009. Estimating standard errors in ﬁnance panel data sets: comparing approaches. Review of Financial Studies 22, 435–380.
Petersen, M.A., Rajan, R.G., 1994. The beneﬁts of lending relationships: evidence from small business data. Journal of Finance 49, 3–37.
Porter, M.E., 1979. How competitive forces shape strategy. Harvard Business Review 57, 137–145.
Porter, M.E., 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press, NY.
Sharpe, S.A., 1991. Credit rationing, concessionary lending, and debt maturity. Journal of Banking and Finance 15, 581–604.
Stohs, M.H., Mauer, D.C., 1996. The determinants of corporate debt maturity structure. Journal of Business 69, 279–312.
Strahan, P., 1999. Borrower risk and the price and nonprice terms of bank loans. Working Paper, Banking Studies Function.
Subramaniam, V., 1996. Underinvestment, debt ﬁnancing and long-term supplier relations. Journal of Law, Economics, and Organizations 12, 461–479.
Titman, S., 1984. The effect of capital structure on a ﬁrm’s liquidation decision. Journal of Financial Economics 13, 137–151.
Titman, S., Wessels, R., 1988. The determinants of capital structure choice. Journal of Finance 43, 1–19.
Wooldridge, J.M., 2002. Econometric Analysis of Cross Section and Panel Data. MIT Press, Cambridge, MA.