Documentation of the Kaisha-Database - The annual accounts database of Japanese stock companies 1970-1999. With a detailed glossary of Japanese accounting terminology

Horst Albach, Ulrike Görtzen, Tobias Miarka, Andreas Moerke, Thomas Westphal and Rita Zobel

No FS IV 00-10, Discussion Papers, Research Unit: Market Dynamics from WZB Berlin Social Science Center

Abstract: This documentation provides an overview of the Kaisha Database, a database consisting of annual accounts data of Japanese manufacturing firms. The documentation is aimed at enabling the researcher interested in the database to work independently. The structure as well as the procedures used to create time series and to take account of the reforms in the accounting system are described. The excursuses give information on the Japanese accounting system and several data sources. In the appendix all firms are listed according to their security as well as industry code. Furthermore, all primary variables are presented in three languages (German, English, Japanese), and the calculation formulae of the workfiles are given.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/51168/1/323597289.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:wzbmdy:fsiv0010

Access Statistics for this paper

More papers in Discussion Papers, Research Unit: Market Dynamics from WZB Berlin Social Science Center Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().