[3]ELLIS J A,FEE C E,THOMAS S E.Proprietarycosts and the disclosure of information about customers [J].Journal ofAccounting Research,2012,50(3):685-727.
[4]]GUAN Y,WONG M F,ZHANG Y.Analyst FollowingAlong the Supply Chain [J].Review of Accounting Studies,2015,20(1):210-241.