spb/firc0001_uqo

1% ============================================================================2% UQO Working Paper Template — Economics / Finance3% ============================================================================4\documentclass[12pt,letterpaper]{article}56% --- Encoding & Language ---7\usepackage[utf8]{inputenc}8\usepackage[T1]{fontenc}9\usepackage[english]{babel}1011% --- Page Layout ---12\usepackage[13  letterpaper,14  top=1in,15  bottom=1in,16  left=1in,17  right=1in18]{geometry}1920% --- Typography ---21\usepackage{mathptmx}          % Times-like font (text + math)22\usepackage{microtype}         % Improved typographic refinements23\usepackage{setspace}24\onehalfspacing                % 1.5 line spacing2526% --- Math ---27\usepackage{amsmath,amssymb,amsthm}2829% --- Tables ---30\usepackage{booktabs}31\usepackage{tabularx}32\usepackage{multirow}33\usepackage{threeparttable}34\usepackage{siunitx}35\sisetup{36  input-symbols = {()},37  table-format  = -1.3,38  parse-numbers = false39}4041% --- Figures ---42\usepackage{graphicx}43\usepackage{subcaption}44\usepackage{float}4546% --- Colors & Links ---47\usepackage[dvipsnames]{xcolor}48\usepackage[49  colorlinks  = true,50  linkcolor   = NavyBlue,51  citecolor   = NavyBlue,52  urlcolor    = NavyBlue,53  breaklinks  = true54]{hyperref}5556% --- Bibliography ---57\usepackage[authoryear,round,semicolon]{natbib}58\bibliographystyle{aer}5960% --- Captions ---61\usepackage[62  font       = small,63  labelfont  = bf,64  labelsep   = period,65  justification = justified,66  singlelinecheck = false67]{caption}6869% --- Headers & Footers ---70\usepackage{fancyhdr}71\pagestyle{fancy}72\fancyhf{}73\renewcommand{\headrulewidth}{0pt}74\fancyfoot[C]{\thepage}7576% --- Section Formatting ---77\usepackage{titlesec}78\titleformat{\section}{\large\bfseries}{\thesection.}{0.5em}{}79\titleformat{\subsection}{\normalsize\bfseries}{\thesubsection.}{0.5em}{}80\titleformat{\subsubsection}{\normalsize\itshape}{\thesubsubsection.}{0.5em}{}8182% --- Appendix Support ---83\usepackage[toc,page]{appendix}8485% --- Misc ---86\setlength{\emergencystretch}{3em}87\usepackage{enumitem}88\setlist{nosep,leftmargin=*}89\usepackage{longtable}90\usepackage{tikz}91\usetikzlibrary{positioning,arrows.meta,shapes.misc}92\usepackage{pdflscape}93\usepackage{adjustbox}94\usepackage{upquote}          % straight quotes in verbatim (extraction contract, gate regex)95\input{tables/numbers}        % generated inline-number macros (code/make_tables.py); never edit by hand9697% ============================================================================98% METADATA — Edit these fields for each working paper99% ============================================================================100\newcommand{\WPnumber}{0001}101\newcommand{\WPtitle}{From Corporate Disclosures to a Russell~3000 Strategic Project Database}102\newcommand{\WPsubtitle}{Identification, Measurement, Validation, and Research Applications}103\newcommand{\WPdate}{October 28, 2026}104\newcommand{\WPversion}{1.0 (working draft under validation)}105\newcommand{\WPfunding}{Research funded by the FIRC (Fonds institutionnel de recherche et de création), Université du Québec en Outaouais.}106\newcommand{\WPabstract}{%107  We document the construction of SPID, a project-level research database that reconstructs the strategic initiatives disclosed by U.S.-listed companies in their SEC filings. Starting from an issuer universe that merges a current S\&P~500 snapshot with the holdings of the iShares Russell~3000 ETF (2{,}564 distinct SEC registrants), the pipeline collects every 10-K, 10-Q and 8-K filed since January 2010 (527{,}548 documents), segments them into 1.34 million sections, and submits 1.12 million eligible sections to a schema-constrained large-language-model extractor. The result is 308{,}065 evidence-linked project mentions, resolved into 121{,}099 candidate projects for 2{,}492 issuers, each tied to its SEC accession number, section and source passage, together with a controlled 21-category taxonomy, status, cited years, locations, technologies, partners and disclosed amounts. We describe the universe definition and its reconciliation, the distributed acquisition and parsing architecture, the extraction contract and its confidence semantics, the mention-to-project resolution rule and its known failure modes, and the point-in-time structure of the timelines. We then set out a validation framework---stratified human annotation, precision/recall on an independent gold standard, linkage audits and coverage gates---and state explicitly which of its components are implemented and which remain to be executed. Descriptive patterns are reported for the full corpus, with the caveat that a disclosed project is neither a verified investment nor a realized expenditure. The database should be read as a research instrument under validation rather than as an exhaustive census of Russell~3000 projects.%108}109\newcommand{\WPkeywords}{SEC filings, text as data, corporate investment, strategic projects, information extraction, large language models, entity resolution, Russell 3000, measurement validation}110\newcommand{\WPjel}{C55, C81, G31, G38, M41, O33}111112% --- Authors (order, affiliations and contributions to be confirmed by the team; see docs/contributions.md) ---113\newcommand{\WPauthor}{Manel Kammoun \quad Djerrycharli Tandjambianda \quad Simon-Pierre Boucher}114\newcommand{\WPaffiliation}{%115  Département des sciences administratives\\116  Université du Québec en Outaouais%117}118\newcommand{\WPemail}{%119  \href{mailto:manel.kammoun@uqo.ca}{manel.kammoun@uqo.ca} \,\textperiodcentered\,120  \href{mailto:djerrycharli.tandjambianda@uqo.ca}{djerrycharli.tandjambianda@uqo.ca} \,\textperiodcentered\,121  \href{mailto:simon-pierre.boucher@uqo.ca}{simon-pierre.boucher@uqo.ca}%122}123\newcommand{\WPaddress}{%124  Gatineau -- Pavillon Alexandre-Taché\\125  283, boulevard Alexandre-Taché\\126  Gatineau, Québec, Canada J9A 1L8%127}128129% ============================================================================130% DOCUMENT131% ============================================================================132\begin{document}133134% --- Title Page ---135\input{sections/titlepage}136137% --- Main Body ---138\input{sections/introduction}139\input{sections/literature}140\input{sections/data}141\input{sections/methodology}142\input{sections/construct}143\input{sections/resolution}144\input{sections/results}145\input{sections/validation}146\input{sections/applications}147\input{sections/conclusion}148149% --- References ---150\newpage151\bibliography{references}152153% --- Appendix ---154\input{appendix/appendix}155156\end{document}157