Suchergebnisse

"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." (author's abstract)