SEC Filings
EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, performs automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the US Securities and Exchange Commission. Refer to the Guide to SEC Filings from Thomson Research.
The US SEC maintains annual listings of International Registered and Reporting Companies, those foreign-owned firms that are required to file periodic reports.
EDGAR Filings and Forms include 10-Ks (annual reports for US firms), 10-Qs (quarterly reports), 20-Fs (annual reports for foreign firms) and DEF 14As (proxy statements) of public companies from 1994 forward.
EDGAR documents are also available from:
- EDGAR Pro (subscription required)
- Intelligize (subscription required)
- SEC Info (registration required)
Pre-EDGAR documents may be purchased from:
The Dana Library has a collection of 10K reports from 1973 to 2002; as well as annual reports for NYSE and AMEX companies from 1966 to 2002. These reports are on CD-ROM from 1989 to 2002 (DANA REF LaserDisclosure Workstation); earlier years are on microfiche. Extracts from 10-K reports and annual reports to shareholders may also be found on Compact D/SEC, a monthly series of CD-ROMs, with annual and quarterly data from 1987 to 2006.
Below is a typical table of contents for a 10-K report.
Annual Reports to Shareholders
Annual reports to shareholders are available from several sources:
Annual Reports at Academic Business Libraries - available via interlibrary loan
Historical Corporate Reports Online from the Lippincott Library of the Wharton School.
Financial Restatements
Over the years, the US Government Accountability Office (formerly US General Accounting Office) has prepared several compilations of companies which restated their financial statements:
- Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges (October 2002)
- Financial Statement Restatement Database (January 2003)
- Financial Restatements: Update of Company Trends, Market Impacts, and Regulatory Enforcement Activities (July 2006)
- Financial Restatement Database (August 2006)
- Financial Restatement Database: reissued (2006)