La base de datos BACHqué podemos aprender de los datos contables comparados de las empresas no financieras europeas durante la pasada crisis

Résumé

The aim of this paper is to describe the representativeness and usefulness of BACH database for academic investigation and for non-financial European companies’financial analysis to reach conclusions on the effect of the past 2008-2013 economic crisis on these companies. It contains economic and financial data of 11 European countries since 2000. Based on investigation works that used BACH data as source, it shows the conclusions reached on the effects of the crisis in leverage, capital structure and investment on the companies of the BACH database countries and relates the results to those reached in other works using different sample bases and in different periods of time, validating the usefulness of this database for this purpose.