The Resource 21st Century Corporate Financial Fraud, United States, 2005-2010
21st Century Corporate Financial Fraud, United States, 2005-2010
Resource Information
The item 21st Century Corporate Financial Fraud, United States, 2005-2010 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Bates College.This item is available to borrow from 1 library branch.
Resource Information
The item 21st Century Corporate Financial Fraud, United States, 2005-2010 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Bates College.
This item is available to borrow from 1 library branch.
- 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
- Note
-
- 1997--2010
- 37328
- Label
- 21st Century Corporate Financial Fraud, United States, 2005-2010
- Title
- 21st Century Corporate Financial Fraud, United States, 2005-2010
- 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
- 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
- Note
-
- 1997--2010
- 37328
- Control code
- ICPSR37328.v1
- Governing access note
- Access restricted to subscribing institutions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.bates.edu/portal/21st-Century-Corporate-Financial-Fraud-United/oqRVsDNYFiA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.bates.edu/portal/21st-Century-Corporate-Financial-Fraud-United/oqRVsDNYFiA/">21st Century Corporate Financial Fraud, United States, 2005-2010</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.bates.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.bates.edu/">Bates College</a></span></span></span></span></div>
