Supplemental information from current and past issues of the Journal of Accounting Research. Users downloading any of the files provided as part of our data and code sharing policy certify that they will only use the files or any programs therein (or fragments thereof) for academic research. Any other use, including use for any commercial purpose, is strictly prohibited, unless users have obtained an explicit permission from the authors of the code. Academic researchers using code from the JAR website (or fragments thereof) in their own work are required to acknowledge the respective JAR publication and the authors of the code. The authors of the code retain all right, title, and interest thereto, including all copyright rights.

For any questions, please contact Lisa Heiberger.