Financial Reports of SEC 20-F and 20-F/A Submitters (2015 - 2025)
Description
For academic research in accounting and / or auditing, the financial reports are considered to be of paramount importance. In accordance with the US regulations, entities which have they securities traded on US public markets needs to fill in the forms (which includes financial reports) to Securities and Exchange Commission (SEC). Thanks to SEC policy of open access, those financial reports are available through its EDGAR database. However, because of the nature of the financial reports, some of the data are provided in the unstructured form - for example, data about the financial framework used for the compilation of the reports (i. e. whether US GAAP, IFRS or other framework has been used) or the data about the auditing company engaged in auditing of the report. This dataset provided such information in a structured form (including the name of the submitter of the form, end of the period for which the form is provided, the source address for which the financial report is available, type of the accounting framework (US GAAP, IFRS, other) and the name of the respective auditor. The dataset is focused on the forms 20-F and 20-F/A only - that is, for submitters which have their securities traded at US securities markets, but are themselves operating outside the USA.
Files
Steps to reproduce
Based on the data available https://www.sec.gov/data-research/sec-markets-data/financial-statement-notes-data-sets quarterly for the years 2015 through 2022 and on a monthly basis for the years 2023 throught 2025 we have been only to extract the data about the submitters and the reports provided in *.zip files. From the zipped data, only documents: "sub.tsv" which contained information about the identification of the submitter and the fillings (adsh, cik, name, sic, addresses, typ of the form, respective period) were exctracted and further processed. The process inclued filtration by type of the forms (20-F and 20-F/A) and both manual correction the hyperlinks for the respective forms and manual extraction of the information about the accounting framework used (GAAP, IFRS, other). Finally, based on the CIK and the information about the period for which the form is presented, the data has been merged with the information from PCAOB (https://pcaobus.org/assets/PCAOBFiles/FirmFilings.zip) about the auditors which were provided their assurances about the respective financial reports.
Institutions
- Ekonomicka Univerzita v BratislaveBratislava
Categories
Funders
- VEGA (Vedecká a grantová agentúra MŠVVaM SR a SAV)Grant ID: VEGA 1/0638/23 Reputationial risk of an auditing company as a reflection of the sentiment on Twitter.