Does short selling of customers affect analysts' forecasts for suppliers?

In compliance with the data disclosure policy of Economic Modelling concerning firm identifiers and fiscal years, we submit this dataset. This dataset is simulated to replicate the structure of the original data. The simulated data approximates the mean and standard deviation of the real data. The variables Stkcd and year correspond to the firm-year identifiers used in our sample. Due to data-use restrictions, the actual accounting data cannot be shared. This pseudo dataset—an artificial dataset that mimics the structure of the original data—is provided solely for the purpose of demonstrating the code provided in this replication package. In compliance with the requirements of Economic Modelling, we have provided a detailed description of the data sources and the construction process for all variables. For research data, please contact us via email.