Dataset

FinData OS lakehouse (FirstRate Data 1-minute bars, point-in-time fundamentals, earnings releases)

Provider: FinData OS (author's private lakehouse of FirstRate Data, versioned API)
Coverage: 16,195 U.S. stock symbols incl. 8,069 delisted (2000–2026); quarterly fundamentals for 5,451 entities, 67 metrics, filing dates 2012–2026; 373,326 earnings-release events
Frequency: 1-minute bars; quarterly statements with filing and availability dates
Access: Private research licence; hashed extraction manifests and derived aggregates released, no raw record redistributed
License: FirstRate Data commercial licence (private research use)
URL: https://findata.spboucher.ai
Access: Restricted

1 paper

WP39

The Invisible Balance Sheet

Can Intraday Financial Markets Detect Corporate Deterioration Before Accounting Disclosures?

Simon-Pierre Boucher · UQO Working Papers · November 2026 · v1.0

Do one-minute financial markets see a firm's forthcoming accounting deterioration before daily markets do? This paper builds a strictly point-in-time panel of 3,796 U.S. listed firms and 102,522 firm-quarters (2013–2026) from 6.7 billion raw one-minute bars and quarterly statements with filing and release dates, and…

Financial economics intraday data sampling frequency earnings surprises fundamental analysis PDF · 34 pages