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e3b8918 9e933ae e3b8918 36434c1 e3b8918 36434c1 e3b8918 36434c1 e3b8918 | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 | ---
pretty_name: SEC-RPT-Panel
license: other
license_name: sec-public-domain
license_link: https://www.sec.gov/privacy#dissemination
language:
- en
task_categories:
- tabular-classification
- text-classification
tags:
- finance
- accounting
- sec-edgar
- related-party-transactions
- fraud-detection
size_categories:
- n<1K
configs:
- config_name: company_universe
data_files: company_universe.csv
- config_name: filing_manifest
data_files: filing_manifest.csv
- config_name: proxy_manifest
data_files: proxy_manifest.csv
- config_name: extraction_manifest
data_files: extraction_manifest.csv
- config_name: nlp_scores
data_files: nlp_scores.csv
- config_name: xbrl_financials
data_files: xbrl_financials.csv
- config_name: aaer_manifest
data_files: aaer_manifest.csv
- config_name: aaer_company_matches
data_files: aaer_company_matches.csv
- config_name: fraud_labels
data_files: fraud_labels.csv
- config_name: master_panel
data_files: master_panel.csv
---
# 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
```text
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.
|