Financial Reports of SEC 20-F and 20-F/A Submitters (2015 - 2025)

For academic research in accounting and / or auditing, the financial reports are considered to be of paramount importance. In accordance with the US regulations, entities which have they securities traded on US public markets needs to fill in the forms (which includes financial reports) to Securities and Exchange Commission (SEC). Thanks to SEC policy of open access, those financial reports are available through its EDGAR database. However, because of the nature of the financial reports, some of the data are provided in the unstructured form - for example, data about the financial framework used for the compilation of the reports (i. e. whether US GAAP, IFRS or other framework has been used) or the data about the auditing company engaged in auditing of the report. This dataset provided such information in a structured form (including the name of the submitter of the form, end of the period for which the form is provided, the source address for which the financial report is available, type of the accounting framework (US GAAP, IFRS, other) and the name of the respective auditor. The dataset is focused on the forms 20-F and 20-F/A only - that is, for submitters which have their securities traded at US securities markets, but are themselves operating outside the USA.