Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/154646
Authors: 
Tarta, Alina
de Almeida, Ana Margarida
De Socio, Antonio
Gutiérrez del Olmo, Begoña
Wtulich, Bozena
Buydens, Cécile
Lemmens-Dirix, Chantal
Cahn, Christophe
Sokolowska, Ewa
Albuquerque, Fábio
Balda, Fabrizio
Lemaire, Franck
Demarteau, Henri
Cano, José Ramón
Thiebot-Goget, Karelle
Holstein, Lars
Maza, Luis Ángel
Brites, Margarida
Bürker, Matthias
Authorgroup: 
Year of Publication: 
2015
Series/Report no.: 
ECB Statistics Paper 11
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.
Subjects: 
accounting standards
annual individual accounts
European non-financial corporations
statistics
JEL: 
C81
M41
Persistent Identifier of the first edition: 
ISBN: 
978-92-899-1907-4
Document Type: 
Working Paper
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