Data · dataset · 2025
Financial fraud dataset of Chinese listed companies (2015-2020)
Listed in ScienceDB
The data is sourced from the CSMAR database, covering violation records of companies listed on the Shanghai and Shenzhen stock exchanges from 2015 to 2020, focusing on five types of financial fraud: fictitious profits, inflated assets, false records, material omissions, and inaccurate disclosures.
Description
After excluding financial firms, the fraud sample set includes 2,652 violation records from 1,226 companies. Additionally, 2,652 high-quality companies without fraud were selected from the CNRDS ESG rating database to form the non-fraud sample set.
The dataset consists of two parts: 1) Structured data: The file "financial fraud dataset (structured data).xlsx" contains 5,304 records covering 43 fields, such as basic company information, financial indicators, structural indicators, and linguistic features of annual report texts. Field names are listed in Table 1. 2) Annual report text data: The folder named "Annual report text data" includes 2,652 fraud samples (file names formatted as Symbol-Year.txt) and 2,652 non-fraud samples (same format).
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The files contain the MD&A sections of listed companies' annual reports.
Links
Where it is published
- DOI doi.org/10.57760/sciencedb.23769 ↗
DOI / persistent id · from scidb cn
Catalogue records · 1
- OAI-PMH record scidb.cn/oai?verb=GetRecord&metadataPrefix=oai_dc&identifier=10.57760%2… ↗
metadata API · from scidb cn
Topics
- From keywords
- Earth & Environmental Science · Economics & Finance · Engineering · Humanities · Life Sciences · Social Science
- Inferred from text
- Accounting, auditing and accountability 70% · Tabular 65% · Text 75%
Provenance · 1 source records, 13 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| ScienceDB | 10.57760/sciencedb.23769 | 12 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| concepts[field].anzsrc:group:3501 | enrichment · scidb cn | taxonomy-embedding@1.0.0 | title+keywords+description (70%) |
| concepts[field].local:field:earth-environmental | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[field].local:field:economics-finance | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[field].local:field:engineering | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[field].local:field:humanities | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[field].local:field:life-sciences | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[field].local:field:social-science | mapping · scidb cn | connector:scidb_cn@1.0.0 | |
| concepts[modality].local:modality:tabular | enrichment · scidb cn | keyword-concept-rules@1.0.0 | title+description (65%) |
| concepts[modality].local:modality:text | enrichment · scidb cn | keyword-concept-rules@1.0.0 | title+description (75%) |
| description | source · scidb cn | connector:scidb_cn@1.0.0 | /metadata/dc/description |
| license_text | source · scidb cn | connector:scidb_cn@1.0.0 | |
| publication_date | source · scidb cn | connector:scidb_cn@1.0.0 | |
| title | source · scidb cn | connector:scidb_cn@1.0.0 | /metadata/dc/title |