BENCHMARKING LARGE ACCOUNTING FRAMEWORKS: A GENERALIZED MULTIVARIATE MODEL

Reinier Bikker, Jacco Daalmans and Nino Mushkudiani

Economic Systems Research, 2013, vol. 25, issue 4, 390-408

Abstract: We present a multivariate benchmarking model for achieving consistency between large quarterly and annual accounting frameworks. The method is based on a quadratic optimization problem, for which many efficient numeric solvers exist. The method combines several features, such as linear constraints, ratio constraints, weights, and inequalities, in one model. Therefore, a wide range of modelling possibilities is supported. This method is especially interesting for national statistical offices, to simplify their processes to achieve consistency between publications.

Date: 2013
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DOI: 10.1080/09535314.2013.801010

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