Cambridge/DTI Databank of Company Accounts, 1948-1990

<p>Abstract copyright UK Data Service and data collection copyright owner.</p>The databank contains financial accounts for individual British companies operating principally in the UK. These have been standardised into a format which is uniform across companies and across years. The data for the early years originate with the National Institute for Economic and Social Research (NIESR): subsequent years come from the Board of Trade/Department of Trade and Industry. DTI's main objective in assembling these accounts has been to provide figures for short-run analyses of particular industries or of the company sector as a whole. The Cambridge version makes these data more suitable for longer-term analysis. This has involved, for example, transferring data for early years in the series from punched cards to magnetic tape, converting the accounting schemes of different periods into a single format and adding information to the computerised records.<br> The series begins in 1948 with the new disclosure requirements of the 1948 Companies Act, and ends in 1990 when the Government discontinued their analysis of company accounts