The scope of the Financial Statement Analysis Working Group is common microeconomic research on specific topics of the economic and financial situation of non-financial entities in an international setting. Such research can include any field of financial statement analysis like profitability, equity endowment, liability structure or asset composition. Structural, cross-sectional and time-series analyses are mainly applied. When producing cross-country figures, the working group also investigates whether accounting or institutional characteristics can explain differences in the results.