---
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.