SEC-RPT-Panel v2.0.0

A firm-year research panel for studying related-party-transaction (RPT) fraud risk, built only from official SEC sources: EDGAR 10-K filings, DEF 14A proxy statements, XBRL company facts and Accounting and Auditing Enforcement Releases (AAERs). Published as codewithdark/SEC-RPT-Panel.

Built with sec_rpt_dataset v2.0.0 (git bdc3712) on 2026-10-07.

Tables

File	Content
company_universe.csv	One row per company (CIK): SEC metadata, SIC, case role.
filing_manifest.csv	One row per annual report (10-K family) with fiscal year and is_primary_filing.
proxy_manifest.csv	DEF 14A proxy statements used for related-party text when Item 13 is incorporated by reference.
extraction_manifest.csv	Per-filing extraction status, word counts, rpt_text_source, Item 9A internal-control flags.
nlp_scores.csv	Readability and dictionary scores for Item 1, Item 13, the related-party disclosure and the RP note.
xbrl_financials.csv	Annual XBRL values as first reported (FY2009+).
aaer_manifest.csv	SEC Accounting and Auditing Enforcement Releases crawled from the official listing.
aaer_company_matches.csv	Automatic AAER-to-company name matches: candidates for manual review, not labels.
fraud_labels.csv	Company x fiscal-year labels (fraud_aaer_label, event_time, misconduct_period).
master_panel.csv	Everything joined: one row per annual report.

All tables are keyed on the 10-digit cik. Firm-year tables use fiscal_year (Compustat convention: fiscal years ending January-May belong to the previous calendar year). master_panel.csv has one row per annual report; use is_primary_filing == 1 for one row per company-year (first original 10-K, as-first-reported).

Labels (fraud_labels.csv)

• fraud_aaer_label: 1 for a case firm's fiscal years inside the assessment window (the five fiscal years before the first public revelation of the misconduct), 0 for matched peers and for years outside the window. Case firms, misconduct periods and revelation dates come from a hand-verified cases file, not from automatic matching.
• event_time: fiscal year minus revelation year (peers inherit their matched case's revelation year). Negative values are pre-revelation.
• misconduct_period: 1 inside the misconduct period named in the SEC order.
• case_role: case or peer; case_id / matched_case_id link them.
• aaer_release_in_year, aaer_numbers: unverified automatic name matches of AAERs released in that calendar year. These are an enforcement-date flag, not a misconduct label; review aaer_company_matches.csv before using them.

Enforcement data capture detected and pursued misconduct only. For most cases the window overlaps the misconduct period, so signals are pre-detection, not pre-misconduct.

Related-party text (rpt_text_source)

value	meaning
10k_item13	Item 13 body of the 10-K was substantive
def14a	Item 13 was incorporated by reference; the related-party section of the matching proxy statement was used
none	no related-party text of at least the minimum length was found

Texts shorter than the minimum word count are treated as missing: their NLP scores are blank and *_text_available is 0.

Raw files

raw/filings/<CIK>/<FY>/<ACCESSION>/{filing,item1,item9a,item13,rp_note,rpt_disclosure}.txt
raw/proxies/<CIK>/<ACCESSION>/{proxy,proxy_rpt}.txt
raw/xbrl/CIK<CIK>.json
raw/aaer/<YEAR>/<AAER_NO>.{pdf,txt}

Coverage (dataset_qa.json)

Metric	Value
companies	24
dataset_version	2.0.0
extraction_errors	0
filings	384
fiscal_years	2004: 13, 2005: 14, 2006: 14, 2007: 14, 2008: 16, 2009: 16, 2010: 16, 2011: 16, 2012: 16, 2013: 16, 2014: 16, 2015: 17, 2016: 18, 2017: 23, 2018: 23, 2019: 23, 2020: 24, 2021: 24, 2022: 24, 2023: 21, 2024: 20
forms	10-K: 384
fraud_label_positive_rows	17
label_source	verified_cases_file: 384
primary_filings	384
rpt_text_available	339
rpt_text_source	10k_item13: 32, def14a: 307, none: 45
share_item13_incorporated_by_reference	0.8307
share_item9a_available	0.9505
share_rp_note_found	0.2031
share_xbrl_total_assets	0.7891

Citation

If you use this dataset, cite the accompanying thesis / working paper and this repository. SEC filings are public domain; this compilation is released for research use.