Individual financial statements of German non-financial firms (JANIS) Dataset update
The JANIS dataset contains individual annual financial statements of German non-financial corporations, which are sent to the Bundesbank for credit assessment purposes, as well as financial statements from public sources. In comparison to the USTAN dataset, the structure and extent of the new dataset have been changed. The new hierarchical format is based on the current classification of the German Commercial Code (Handelsgesetzbuch – HGB).
Starting from the 1997 accounting year, JANIS data can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form