标题： 俄罗斯财务报表数据库：企业层面的全部财务报表集合 显示英文标题

标题： Russian Financial Statements Database: A firm-level collection of the universe of financial statements

摘要： 俄罗斯财务报表数据库（RFSD）是2011年至2023年间俄罗斯所有公司年度未合并财务报表的开放、协调一致的集合。 它是第一个包含该国每个活跃公司的信息的数据集，包括未提交报表的公司。 通过从两个官方来源收集的5660万个地理定位的公司年份观测数据，RFSD具备多项终端用户生活质量改进功能，例如数据填补、报表整合、数据提供者和格式之间的协调以及数据丰富化。 广泛的内部和外部验证表明，大多数报表整合良好，而它们的汇总数据与区域GDP的相关性高于以往的网格化GDP数据产品。 我们还通过比较必须提交报表的企业总体与实际提交报表的企业来检查报告偏差的方向和幅度。 RFSD可用于各种经济应用，从微观基础模型的校准、加价率和生产力的估算，到评估行业组织和市场力量。 显示英文摘要

摘要： The Russian Financial Statements Database (RFSD) is an open, harmonized collection of annual unconsolidated financial statements of the universe of Russian firms in 2011-2023. It is the first open data set with information on every active firm in the country, including non-filing firms. With 56.6 million geolocated firm-year observations gathered from two official sources, the RFSD features multiple end-user quality-of-life improvements such as data imputation, statement articulation, harmonization across data providers and formats, and data enrichment. Extensive internal and external validation shows that most statements articulate well while their aggregates display higher correlation with the regional GDP than the previous gridded GDP data products. We also examine the direction and magnitude of the reporting bias by comparing the universe of firms that are required to file with the actual filers. The RFSD can be used in various economic applications as diverse as calibration of micro-founded models, estimation of markups and productivity, or assessing industry organization and market power.