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Individual financial statements of non-financial firms (JANIS) 1997-2023
We describe the research dataset “Individual financial statements of non-financial firms” (JANIS) using a structured metadata schema.1) This document consists of two sections and the appendix. In the first section, we describe the general properties of the dataset as a whole, such as its scope and coverage and the methods of data collection and data appraisal. The second section looks at the variable level, providing an overview of the variables and tables with details on each variable. Appendix A looks at value level and provides code lists, ie information on the meaning of values for categorical variables.
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