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This database is freely available and provided for general informational, educational, and research purposes only.

This database is provided “as is” and may contain errors. Errors naturally occur in the research process and, for this database, can come from sources such as:

• Incorrect manual entry of data
• Revisions of financial statements not captured in the database
• LLM models incorrectly coding roles into different categories

We have endeavored to limit these errors but recognize the database is not error free.

To the fullest extent permitted by law, the maintainers and contributors disclaim all warranties, whether expressed or implied (including but not limited to accuracy, completeness, merchantability, fitness for a particular purpose, and non-infringement). We will not be liable for any claim, loss, or damages arising from use of or reliance on the data. Users assume all risk.

Public use or distribution of a substantial portion or derivative work from the database requires clear acknowledgment of XXXX as the source.

License. Data are released under CC BY-NC 4.0. See the LICENSE and the Creative Commons summary / legal code.