Format:
1 Online-Ressource (circa 60 Seiten)
,
Illustrationen
ISBN:
9789289919074
Series Statement:
Statistics paper series / European Central Bank no 11 (September 2015)
Content:
The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with national accounting standards consistent with European Accounting Directives, they have been harmonised with a view to preserving, to the greatest extent possible, the cross-country comparability of the resulting data. This article presents the methodology underpinning BACH, including the content of the database. It describes the characteristics of national samples and outlines the harmonisation process. BACH is a unique tool for analysing and comparing the financial structure and performance of firms across European countries. A simple case study is also presented in support.
Note:
Members of the BACH WG: Alina Tarta, Ana Margarida de Almeida, Antonio De Socio, Begoña Gutiérrez del Olmo, Bozena Wtulich, Cécile Buydens, Chantal Lemmens-Dirix, Christophe Cahn, Ewa Sokolowska, Fábio Albuquerque, Fabrizio Balda, Franck Lemaire, Henri Demarteau, José Ramón Cano, Karelle Thiebot-Goget, Lars Holstein, Luis Ángel Maza, Margarida Brites, Matthias Bürker, Miroslav Kalous, Patricia Gonzalez, Paula Menezes, Reinhard Konczer, Sébastien Pérez-Duarte, Stinne Skriver Jørgensen, Tomáš Eder, Vítor Lopes Silveira - Seite 59
Language:
English
Keywords:
Statistik
;
Graue Literatur
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