This document is supplemental information that is only available on Spectrum. The article that was published in The Journal of Accounting and Economics includes a link to this document in Spectrum. This document is from a company and includes commentary from the authors. Because it could not be published by the journal (due to copyright issues) the authors verified with Concordia's legal team that it would be ok for Concordia to host. Concordia legal deemed it ok and gave them an explanation. For questions, contact Claudine Mangen. -jc 20201216

The post print of the article was added 20210115 in Spectrum here: https://doi.org/10.1016/j.jacceco.2020.101299 (linked as a publication in the related URLs field)