This internet appendix provides supplementary analyses for the paper “Using Economic Links between Firms to Detect Accounting Fraud”, which is available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3780047

Companies' earnings conference calls are perceived to be venues for sell‐side equity analysts to ask management questions. In this study, we examine another important conference call participant — the buy‐side analyst — that has been under-explored in the literature due to data...

Recent research suggests managerial short-termism is associated with lower corporate sustainability, measured by environmental, social, and governance (ESG) ratings and sustainable institutional ownership. Using plant-level data on toxic releases from the United States Environmental Protection...