Security exchange commission forms K-10 filings - Positive and negative word occurrence dataset 1995-2008.

Corporate disclosure became more descriptive rather than quantitative over time. Thus, textual analysis gained popularity in finance and business, however, it requires massive computing power. The paper presents the panel set of the raw frequencies of positive and negative words across 90,463 Forms 10-K filed at Security Exchange Commission (SEC) in EDGAR (the Electronic Data Gathering, Analysis, and Retrieval system) over the period 1995-2008.