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Comment: This appears to be a translation of de:German Business Panel, and as such the author must attribute the original source per WP:HOWTRANS. DoubleGrazing (talk) 07:57, 21 November 2024 (UTC)
| German Business Panel | |
|---|---|
| Geographic reach | Germany |
| Target population | Companies with activity in Germany |
| Sample | More than 20,000 observations |
| Methodology | rolling, six-month panel |
| Focal points | Impact of the Covid-19 pandemic on companies, Accounting and taxation, Regulation of corporate transparency, Assessments on the transparency of the tax system |
| Survey method | Computer Assisted Web Interviewing (CAWI), Computer Assisted Telephone Interview (CATI) |
| Location | German Business Panel (GBP) University of Mannheim 68131 Mannheim Germany |
| Year of foundation | 2020 |
| Funding | The GBP is part of the DFG Collaborative Research Center (SFB/TRR) Project ID 403041268 - TRR 266 Accounting for Transparency, https://www.accounting-for-transparency.de. |
| Website | https://gbpanel.org |
The German Business Panel (GBP) is a long-term survey panel of the DFG-funded supra-regional project “Accounting for Transparency” for the systematic survey of expectations, assessments and opinions of decision-makers of all companies active in Germany. The target population includes companies with activities in Germany of all sizes and legal forms as well as economically active associations. In the previous rounds of the German Business Panel survey, more than 10,000 company representatives took part in the first and second rounds. Around 86-91% of respondents were owners, managing directors or board members at the time of the survey. The observation number of the first two rounds thus comprises more than 20,000 fully completed questionnaires.[1]
The GBP as an infrastructure facility for corporate research
[edit]The study is independent in terms of content and exclusively committed to science. The GBP aims to provide a reliable assessment of the economic situation of all companies in Germany. This makes the GBP a unique database that provides a solid basis for economic policy decisions. The GBP communicates the knowledge gained to the interested public, researchers and the companies themselves.
The survey results from the period during the COVID-19 pandemic were able to show that the contact restrictions had a significant impact on the turnover of companies in some sectors, while other sectors were hardly affected. This showed how effective the government aid measures were for companies.[2][3]
The survey is conducted online, which ensures rapid data processing and thus a timely insight into the current situation of companies in Germany and allows randomized controlled studies to be carried out reliably and with limited effort.
Research focus
[edit]In addition to the effects of the Covid-19 pandemic, the questions focus on the areas of accounting and taxation, in particular topics relating to the regulation of corporate transparency and assessments of the transparency of the tax system are at the center of the survey. The study includes questions such as: How have companies fared during the corona crisis? What expectations and plans do companies have for the near future? Should transparency regulations be adapted? Which key figures are most relevant for companies when setting annual targets? Which addressees do companies take into account when structuring external reporting? What types of tax do companies take into account for potential investment decisions? How do companies assess tax burdens? A complete overview of the questions from the previous survey rounds can be found in the codebooks.[4]
- Study on the situation of companies in Germany
- How have companies fared during the Corona crisis?
- What expectations and plans do companies have for the near future?
- Should transparency regulations be adapted?
- Which key figures are most relevant for companies when setting annual targets?
- Which addressees do companies take into account when structuring external reporting?
- Which types of tax do companies take into account for potential investment decisions?
- How do companies assess tax burdens?
- GBP Corona survey
- How do tax and non-tax measures work?
- How do companies react to tax changes?
- How do companies help themselves?
- What expectations do companies have for the future?
Methodology and characteristics of the data
[edit]The responses of the participating companies provide a representative picture of companies in Germany. The randomly selected companies are contacted by e-mail or telephone and invited to participate in the voluntary survey. The sample was selected at random from all companies entered in the commercial register and other sources. The GBP contact database is regularly updated and can be linked to company databases such as the Orbis database of the Bureau van Dijk (BvD) or the business register of the Federal Statistical Office subject to data protection requirements, provided that the respondents have given their consent.
Comparison with the total population
[edit]The following table shows the total number of companies active in Germany in the business register of the Federal Statistical Office as of 2018 compared to the realized sample of the first survey round of the German Business Panel. The industry sections are covered fairly evenly, even without extrapolation. The contact database of the German Business Panel is based on legally independent companies entered in the commercial register. As sole traders and GbRs can be entered in the commercial register but are not required to do so, these legal forms are underrepresented compared to the total number of companies in Germany. Therefore, the number of cases increases with the number of employees and turnover categories. Overall, the GBP data from previous survey rounds contained more than half a percent of the basic population of companies operating in Germany.
The GBP sample is compared below with the data from the Statistical Business Register of the Federal Statistical Office.[5][6]
| Economic section (%) | Business register (2020) | Sample |
|---|---|---|
| B (Mining and quarrying) | 0.1 | 0.3 |
| C (manufacturing industry) | 6.5 | 17.1 |
| D (Energy supply) | 2.1 | 0.6 |
| E (Water supply, sewerage, waste management and remediation) | 0.3 | 0.7 |
| F (Construction) | 11.3 | 10.2 |
| G (Trade; maintenance and repair of motor vehicles) | 17.1 | 15.4 |
| H (transportation and storage) | 3.2 | 3.7 |
| I (Hotels and restaurants) | 6.9 | 3.6 |
| J (information and communication) | 3.9 | 9.0 |
| K (Financial and insurance activities) | 2.2 | 3.7 |
| L (Real estate activities) | 6.1 | 2.5 |
| M (provision of professional, scientific and technical services) | 14.8 | 15.3 |
| N (Other business activities) | 6.5 | 4.9 |
| P (Education and training) | 2.2 | 1.8 |
| Q (Health and social work) | 7.4 | 3.4 |
| R (Arts, entertainment and recreation) | 3.0 | 2.6 |
| S (Other service activities) | 6.6 | 3.0 |
| Employees subject to social security contributions (%) | Business register (2020) | Sample |
|---|---|---|
| 0 to 9 | 86.9 | 67.7 |
| 10 to 49 | 10.5 | 25.3 |
| 50 to 249 | 2.2 | 5.4 |
| 250 and more | 0.5 | 1.6 |
| Employees subject to social security contributions (%) | Business register (2020) | Sample |
|---|---|---|
| 0 to 9 | 86.9 | 67.7 |
| 10 to 49 | 10.5 | 25.3 |
| 50 to 249 | 2.2 | 5.4 |
| 250 and more | 0.5 | 1.6 |
| Turnover (%) | Business register (2020) | Sample |
|---|---|---|
| under 2 million | 92.8 | 79.4 |
| 2 million to 10 million | 5.3 | 15.3 |
| 10 million to 50 million | 1.4 | 4.1 |
| 50 million and more | 0.4 | 1.3 |
| Legal form (%) | Business register (2020) | Sample |
|---|---|---|
| Sole proprietor | 59,1 | 11,7 |
| Partnerships (for example OHG, KG, GbR, PartG, GmbH & Co. KG) | 22,7 | 12,1 |
| Kapitalgesellschafts (GmbH, UG, AG, SE, Limited, KGaA) | 12,0 | 69,1 |
| Other legal forms (incl. associations) | 6.2 | 7.1 |
Implementation of the survey
[edit]The German Business Panel is conducted by the University of Mannheim as part of the Collaborative Research Center (SFB/TRR) project ID 403041268 - TRR 266 Accounting for Transparency, funded by the German Research Foundation (DFG). Telephone surveys are conducted with the support of survey companies.
The GBP checks the consistency of responses by survey and creates regional indicators (municipality, county, administrative district, federal state of the company location) and classifies the companies' field of activity using the economic sectors WZ 2008. The GBP creates extrapolation factors that enable weighting based on the business register of the Federal Statistical Office.
Survey method
[edit]The GBP combines various survey modes. So far, for example, surveys have been conducted using Computer Assisted Web Interviewing (CAWI) and Computer Assisted Telephone Interviewing (CATI).
Data users and research results
[edit]The extensive questionnaire of the German Business Panel contains a series of recurring and varying survey instruments. These are developed by researchers from the Collaborative Research Center “Accounting for Transparency” and by external scientists in a peer-reviewed selection process. The scientific results and company trends are summarized in the monthly GBP Monitor reports.
The publications in TRR 266 follow the Open Science principles. For example, scientific publications are marked with Gold status if they make data and/or code publicly available to all interested users. In order to meet the strict data protection requirements, the German Business Panel provides completely anonymized microdata for scientific research and statistical purposes in the form of Public Use Files (PUF). Due to the high degree of anonymization, only selected characteristics are included in PUFs. Characteristics with a detailed subject classification are aggregated. It is not possible to make deeper spatial distinctions on the basis of PUFs.
A prerequisite for data use is the conclusion of a data use agreement and the signing of a declaration of commitment for each project member. Use of the data is reserved exclusively for scientific institutions.
Funding
[edit]The GBP is part of the German Research Foundation (DFG) funded Collaborative Research Center (SFB/TRR), project ID 403041268 - TRR 266 Accounting for Transparency. Within the framework of TRR 266, more than 80 dedicated researchers are investigating how accounting and taxation influence the transparency of companies and how regulations and corporate transparency affect the economy and society. The aim is to develop effective regulation for corporate transparency and a transparent tax system. The main locations of TRR 266 are the University of Paderborn, the HU Berlin and the University of Mannheim. In addition, scientists from the LMU Munich, the Frankfurt School of Finance and Management, the WHU - Otto Beisheim School of Management, the ESMT Berlin]] and the Goethe University Frankfurt.
Weblinks
[edit]References
[edit]- ^ gbpanel.org. "GBP methodology" (html). Retrieved 2023-04-01.
- ^ Markus Rieger-Fels, Rosemarie Kay and Rebecca Weicht: Mittelständische Unternehmen in der Covid-19-Pandemie - Betroffenheit von und Umgang mit der Krise. In: IfM-Materialien. No. 295, 2022, ISSN 2193-1852, (PDF; 647 KB)
- ^ FAZ. "Unternehmer und Selbständige rechnen mit Insolvenzwelle: Fast jeder vierte Betrieb ist in Gefahr" (html). Retrieved 2021-09-11.
- ^ gbpanel.org. "Data sets and documentation" (html). Retrieved 2023-04-04.
- ^ German Business Panel: Studie zur Lage der Unternehmen in Deutschland'' (PDF; 4.61 MB). Key figures of the GBP at a glance. gbpanel.org, 2022, accessed April 4, 2023.
- ^ Federal Statistical Office. "Legal entities by combined legal form" (html). Retrieved 2021-09-11.
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