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The Bank for the Accounts of Companies Harmonized (BACH) database

Christophe Cahn (), 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, Fábio Albuquerque, Ewa Sokolowska, Sebastien Perez-Duarte, Antonio De Socio (), Stinne Skriver Jørgensen, Tomáš Eder, Vítor Lopes Silveira, Alina Tarta, Ana Margarida de Almeida, Begoña Gutiérrez del Olmo, Bozena Wtulich, Cécile Buydens, Chantal Lemmens-Dirix and Reinhard Konczer

No 11, Statistics Paper Series from European Central Bank

Abstract: 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. JEL Classification: C81, M41

Keywords: accounting standards; annual individual accounts; European non-financial corporations; statistics (search for similar items in EconPapers)
Date: 2015-09
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