RT Research Data
T1 21st Century Corporate Financial Fraud, United States, 2005-2010
A1 Steffensmeier, Darrell
A2 Schwartz, Jennifer
LA English
PP Erscheinungsort nicht ermittelbar
PB [Verlag nicht ermittelbar]
YR 2021
UL https://krimdok.uni-tuebingen.de/Record/1840038128
AB The Corporate Financial Fraud project is a study of company and top-executive characteristics of firms that ultimately violated Securities and Exchange Commission (SEC) financial accounting and securities fraud provisions compared to a sample of public companies that did not. The fraud firm sample was identified through systematic review of SEC accounting enforcement releases from 2005-2010, which included administrative and civil actions, and referrals for criminal prosecution that were identified through mentions in enforcement release, indictments, and news searches. The non-fraud firms were randomly selected from among nearly 10,000 US public companies censused and active during at least one year between 2005-2010 in Standard and Poor's Compustat data. The Company and Top-Executive (CEO) databases combine information from numerous publicly available sources, many in raw form that were hand-coded (e.g., for fraud firms: Accounting and Auditing Enforcement Releases (AAER) enforcement releases, investigation summaries, SEC-filed complaints, litigation proceedings and case outcomes). Financial and structural information on companies for the year leading up to the financial fraud (or around year 2000 for non-fraud firms) was collected from Compustat financial statement data on Form 10-Ks, and supplemented by hand-collected data from original company 10-Ks, proxy statements, or other financial reports accessed via Electronic Data Gathering, Analysis, and Retrieval (EDGAR), SEC's data-gathering search tool. For CEOs, data on personal background characteristics were collected from Execucomp and BoardEx databases, supplemented by hand-collection from proxy-statement biographies.
K1 business elites
K1 corporate behavior
K1 Corporate Crime
K1 federal offenses
K1 Finance
K1 Fraud
K1 Organizational Behavior
K1 securities fraud
K1 White collar crime
K1 Forschungsdaten
DO 10.3886/ICPSR37328.v1