To build the data set, we coded the data from the individual firm profiles in the IRRC books. For each firm we recorded the identifying information (ticker symbol, state of incorporation) and the presence of each provision. Although many of the provisions can be made stronger or weaker (e.g., supermajority thresholds can vary between 51 and 100 percent), we made no strength distinctions and coded all provisions as simply "present" or "not present." This methodology sacrifices precision for the simplicity necessary to build an index.