There has been research into the relationship between the quality of the research and the amount of capital that the firm collectively raises for its many clients. Many research analysts focus on one particular sector or industry such as telecom, technology, or healthcare, among many others. Sell side analysts are responsible for creating a pitch, usually in the form of a book, that is then presented to prospective clients usually for new stock. In 1975, the structure of sales commissions underwent significant reform when the US Congress ended the SEC's requirement of having a minimum commission, also known as deregulation. One recent trend in the industry has been the unbundling of commission rates; simply put, this is the process of separating the cost of trading the stock (e.g. trader's salaries) from the cost of research (e.g. research analyst salaries). This process allows buy side firms to purchase research from the best research firms and trade through the best trading firms, which often are not one and the same. Analyst performance is ranked by a range of services such as StarMine owned by Thomson Reuters, "Institutional Investor" magazine, or TipRanks. In particular the "Institutional Investor" categorizes by many subdivisions including leading analysts, global rankings, and leading executives. Analyst accuracy has been measured as well in studies involving forecast information. Generally analyst forecasting is measured by absolute forecast error. Generally absolute forecast error and overall inaccuracy are smallest when institutional investors are present. This also applies to future performance because when analysts have reasonably small forecast errors they will tend to have smaller forecast errors in their future predictions as well. It has been proven that higher analyst ranking and reputation leads to more trading volume, and when analysts are accurate in predictions they end up with better reputations at the end of the set period being measured by the ranking system. In addition to the above, Analyst Performance is housed in Financial/Nelson Information Directory of Fund Managers. This is a bit different, as it contains information on fund structure, investment style, and performance, as well as the decision making process behind the investment choices. After the bursting of the dot-com bubble, many US sell side firms were accused of self-dealing in a lawsuit brought by New York Attorney General Eliot Spitzer. The charges were formally brought against several Bank of America Merrill Lynch analysts. In addition to the business done with buy side firms as described above, sell side firms also performed investment banking services for corporations, such as stock and debt offerings, loans, etc. These corporate clients generally did not like to see negative press put out about their own companies.