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The Resource 21st Century Corporate Financial Fraud, United States, 2005-2010

21st Century Corporate Financial Fraud, United States, 2005-2010

Label
21st Century Corporate Financial Fraud, United States, 2005-2010
Title
21st Century Corporate Financial Fraud, United States, 2005-2010
Creator
Contributor
Author
Contributor
Subject
Genre
Summary
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
http://library.link/vocab/creatorName
  • Steffensmeier, Darrell
  • Inter-university Consortium for Political and Social Research [distributor]
http://library.link/vocab/relatedWorkOrContributorName
Schwartz, Jennifer
Label
21st Century Corporate Financial Fraud, United States, 2005-2010
Instantiates
Publication
Note
  • 1997--2010
  • 37328
Control code
ICPSR37328.v1
Governing access note
Access restricted to subscribing institutions
Label
21st Century Corporate Financial Fraud, United States, 2005-2010
Publication
Note
  • 1997--2010
  • 37328
Control code
ICPSR37328.v1
Governing access note
Access restricted to subscribing institutions

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