| --- |
| license: other |
| tags: |
| - accounting |
| - finance |
| - sec |
| - edgar |
| - xbrl |
| - reproducibility |
| - financial-statements |
| configs: |
| - config_name: panel |
| data_files: |
| - split: train |
| path: "sec_10_company_panel.csv" |
| default: true |
| - config_name: summary |
| data_files: |
| - split: train |
| path: "phase2_summary.csv" |
| --- |
| |
| # SEC 10-Company Accounting Panel |
|
|
| A reproducible annual accounting dataset sourced from the official U.S. SEC CompanyFacts API. |
|
|
| ## Coverage |
|
|
| MSFT, AAPL, GOOGL, AMZN, NVDA, META, JPM, WMT, XOM and TSLA. |
|
|
| The current verified snapshot contains the latest three annual 10-K comparative periods used for each company and normalizes reported USD values to millions. Live CompanyFacts refresh code is maintained in the canonical GitHub repository. |
|
|
| ## Dataset Viewer |
|
|
| This repository exposes two separate Hugging Face configurations so files with different schemas are not incorrectly merged: |
|
|
| - `panel` — company-year accounting observations from `sec_10_company_panel.csv` |
| - `summary` — latest-period analytical metrics from `phase2_summary.csv` |
|
|
| This structure follows Hugging Face's recommended multiple-configuration pattern for independent files. |
|
|
| ## Files |
|
|
| - `sec_10_company_panel.csv` |
| - `phase2_summary.csv` |
| - `sec_refresh_manifest.json` |
| - `README.md` |
|
|
| ## Canonical source |
|
|
| GitHub is the source of truth: |
|
|
| https://github.com/Saehon/Saeid-Homayoun/tree/main/open-data/sec-10-company-phase2 |
|
|
| The GitHub workflow validates the dataset before every Hugging Face upload. |
|
|
| ## Research identity |
|
|
| Saeid Homayoun — Accounting & Auditing Scholar integrating AI into accounting, auditing, assurance, finance and sustainability research. |
|
|
| - GitHub: https://github.com/Saehon/Saeid-Homayoun |
| - Hugging Face: https://huggingface.co/SADHON |
| - Kaggle: https://www.kaggle.com/sadhon |
| - ORCID: https://orcid.org/0000-0002-2536-0446 |
|
|
| ## Method boundary |
|
|
| Cross-industry standardized XBRL concepts are not perfectly uniform. Missing values are retained rather than silently imputed. The provenance manifest records the concept selected for every company-period-field combination. |
|
|
| This is research/educational infrastructure and not audit assurance or investment advice. |
|
|
