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This data represent a collective effort by several groups of researchers. The U.S. Government Accountability Office (GAO) restatements are available here. To identify misstating periods, we first search the GAO restatements in Audit Analytics (AA). For the ones we cannot locate in AA, we use the misstating periods collected manually by Burns and Kedia [2006] (also Burns, Kedia, and Lipson [2010]) and Files [2012], in that order. For the remaining ones, we review the firms’ SEC filings. For more details about the data collection procedures, please see Fang, Huang, and Wang [2017]. With permission from all these researchers, we are glad to share the data and would appreciate it if you give a full acknowledgement to all of these papers. If you are interested in the data and have legal access to WRDS, please feel free to send me an email.
3. Regulation Ambiguity Index and its inputs
This data provide details on whether a firm-quarter is exposed to accounting rules on warranty, hedge, goodwill, and lease from 1990Q1 to 2015Q4, as well as the Regulation Ambiguity Index as defined in Fang, Huang, and Wang [2017]. The number of interpretations of each set of rules are as described in Mergenthaler [2009] and available for download at Richard Mergenthaler's website. If you are interested in the data and have legal access to WRDS, please feel free to send me an email.
2. SEC's Regulation SHO data
You can obtain the list of 2004 Russell 3000 index directly from Russell (click contact us) and the list of pilot stocks from SEC's first pilot order (Securities Exchange Act Release No. 50104).  If you would like the Russell 2004 index merged with CRSP PERMNO number (after you have obtained the index from Russell company) & have legal access to WRDS, please feel free to send me an email.
1. Tickers of the stocks included in the 3-phase decimalization pilot program
If you would like the file merged with CRSP PERMNO number and you have legal access to WRDS, please feel free to send me an email.