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

Author

Listed:
  • Cahn, Christophe
  • Balda, Fabrizio
  • Lemaire, Franck
  • Demarteau, Henri
  • Cano, José Ramón
  • Thiebot-Goget, Karelle
  • Holstein, Lars
  • Maza, Luis Ángel
  • Brites, Margarida
  • Burker, Matthias
  • Kalous, Miroslav
  • Gonzalez, Patricia
  • Menezes, Paula
  • Albuquerque, Fábio
  • Sokolowska, Ewa
  • Pérez-Duarte, Sébastien
  • De Socio, Antonio
  • Jørgensen, Stinne Skriver
  • Eder, Tomáš
  • Lopes Silveira, Vítor
  • Tarta, Alina
  • de Almeida, Ana Margarida
  • Gutiérrez del Olmo, Begoña
  • Wtulich, Bozena
  • Buydens, Cécile
  • Lemmens-Dirix, Chantal
  • Konczer, Reinhard

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

Suggested Citation

  • Cahn, Christophe & Balda, Fabrizio & Lemaire, Franck & Demarteau, Henri & Cano, José Ramón & Thiebot-Goget, Karelle & Holstein, Lars & Maza, Luis Ángel & Brites, Margarida & Burker, Matthias & Kalous,, 2015. "The Bank for the Accounts of Companies Harmonized (BACH) database," Statistics Paper Series 11, European Central Bank.
    • Handle: RePEc:ecb:ecbsps:201511
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    File URL: https://www.ecb.europa.eu//pub/pdf/scpsps/ecbsp11.en.pdf
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    Citations

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    Cited by:

    1. Sanchez Serrano, Antonio, 2022. "From Lost Turnover to Nonperforming Loans: The Impact of the COVID-19 Pandemic on the Economy and on the Financial System," Journal of Financial Crises, Yale Program on Financial Stability (YPFS), vol. 4(3), pages 99-164, April.
    2. Auer, Simone & Bernardini, Marco & Cecioni, Martina, 2021. "Corporate leverage and monetary policy effectiveness in the euro area," European Economic Review, Elsevier, vol. 140(C).
    3. Barrela, Rodrigo & Lopez-Garcia, Paloma & Setzer, Ralph, 2022. "Medium-term investment responses to activity shocks: the role of corporate debt," Working Paper Series 2751, European Central Bank.

    More about this item

    Keywords

    accounting standards; annual individual accounts; European non-financial corporations; statistics;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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