Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?

Studies have shown that leading supply chain companies are associated with significantly higher company financial ratios than competitors. In contrast, little research has focused on the financial performance of the affiliated suppliers and customers of such supply chain leader (SCL) companies. Thus...

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Main Authors: Erik Hofmann, Yannick Sertori
Format: Article
Language:English
Published: MDPI AG 2020-03-01
Series:Logistics
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Online Access:https://www.mdpi.com/2305-6290/4/1/6
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author Erik Hofmann
Yannick Sertori
author_facet Erik Hofmann
Yannick Sertori
author_sort Erik Hofmann
collection DOAJ
description Studies have shown that leading supply chain companies are associated with significantly higher company financial ratios than competitors. In contrast, little research has focused on the financial performance of the affiliated suppliers and customers of such supply chain leader (SCL) companies. Thus, the central purpose of this paper is to determine, from a financial perspective, whether suppliers and customers benefit or lose by participating in a SCL network (so called “financial spillover effects”). Companies that were ranked in the Gartner Supply Chain Top 25 were selected as SCLs. For each selected firm, the five largest suppliers and customers were identified and compared with a control sample from the same industry. In order to elaborate on existing insights into the (financial) outcome of supply chain relationships, we applied an explorative approach with abductive reasoning, while comparing the secondary data for 224 SCL supplier (56 firms) and 168 SCL customer (42 firms) firm-years with 1940 (485 firms) and 1544 (386 firms) control firm-years, respectively. The following insights are made: First, the superior financial performance of SCLs was confirmed. Second, the financial performance of suppliers and customers showed superior liquidity and activity ratios but inferior profitability ratios. Third, suppliers showed much more significant results than customers.
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spelling doaj-art-c5fc789ffec244038fee862e904f84132025-08-20T03:57:47ZengMDPI AGLogistics2305-62902020-03-0141610.3390/logistics4010006logistics4010006Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?Erik Hofmann0Yannick Sertori1Institute of Supply Chain Management, University of St. Gallen, 9000 St. Gallen, SwitzerlandInstitute of Supply Chain Management, University of St. Gallen, 9000 St. Gallen, SwitzerlandStudies have shown that leading supply chain companies are associated with significantly higher company financial ratios than competitors. In contrast, little research has focused on the financial performance of the affiliated suppliers and customers of such supply chain leader (SCL) companies. Thus, the central purpose of this paper is to determine, from a financial perspective, whether suppliers and customers benefit or lose by participating in a SCL network (so called “financial spillover effects”). Companies that were ranked in the Gartner Supply Chain Top 25 were selected as SCLs. For each selected firm, the five largest suppliers and customers were identified and compared with a control sample from the same industry. In order to elaborate on existing insights into the (financial) outcome of supply chain relationships, we applied an explorative approach with abductive reasoning, while comparing the secondary data for 224 SCL supplier (56 firms) and 168 SCL customer (42 firms) firm-years with 1940 (485 firms) and 1544 (386 firms) control firm-years, respectively. The following insights are made: First, the superior financial performance of SCLs was confirmed. Second, the financial performance of suppliers and customers showed superior liquidity and activity ratios but inferior profitability ratios. Third, suppliers showed much more significant results than customers.https://www.mdpi.com/2305-6290/4/1/6financial performancesupply chain excellencesupply chain relationshipsupply chain financeliquidity redistributionprofitability waiverwilcoxon signed rank test
spellingShingle Erik Hofmann
Yannick Sertori
Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
Logistics
financial performance
supply chain excellence
supply chain relationship
supply chain finance
liquidity redistribution
profitability waiver
wilcoxon signed rank test
title Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
title_full Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
title_fullStr Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
title_full_unstemmed Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
title_short Financial Spillover Effects in Supply Chains: Do Customers and Suppliers Really Benefit?
title_sort financial spillover effects in supply chains do customers and suppliers really benefit
topic financial performance
supply chain excellence
supply chain relationship
supply chain finance
liquidity redistribution
profitability waiver
wilcoxon signed rank test
url https://www.mdpi.com/2305-6290/4/1/6
work_keys_str_mv AT erikhofmann financialspillovereffectsinsupplychainsdocustomersandsuppliersreallybenefit
AT yannicksertori financialspillovereffectsinsupplychainsdocustomersandsuppliersreallybenefit