Does the risk of major customer need to be balanced? The role of customer concentration in corporate governance

Di Gao; Jiangming Ma; Yiru Wang

PLOS ONE · 2021-11-09
Original observational research · firm panel · Version of record · CC BY 4.0 · 6,606 words

Original source: Volume 16 · Issue 11 · e0259689

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Title: Does the risk of major customer need to be balanced? The role of customer concentration in corporate governance
Human authorship: Di Gao; Jiangming Ma; Yiru Wang
Source: Complete manuscript edition 2026-11-02
Editorial record: Attributed Creative Commons source edition. Original publication and authorship remain with the source. Hosting is not a new peer-review decision.

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Original authors / creators: Di Gao; Jiangming Ma; Yiru Wang
Original publication: PLOS ONE · Public Library of Science · 2021-11-09
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doi:10.1371/journal.pone.0259689
License & retained notices: CC BY 4.0
© 2021 Gao et al.
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This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Article-specific license URL: http://creativecommons.org/licenses/by/4.0/
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Evidence limits: Chinese listed firms with available disclosures, 2008–2018. Voluntary reporting, excluded firms and observational design limit inference and transfer. Accounting volatility is not probability of customer loss. Inconsistent coefficient and curve wording make a numerical concentration cutoff especially inappropriate.
Retraction / correction check: Publisher article HTML and original XML checked for notices; no article-specific correction, retraction or expression of concern identified. Crossref DOI record shows no update-to or related-version relation. Coverage excludes unregistered notices and independent indexes; not exhaustive clearance. Checked 2026-11-02.
Preserved record: Rights and full text checked 2026-11-02. Included in this volume on 2026-11-02. Original source dates remain unchanged.
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