Urenda, Julio; Kosheleva, Olga - In: Asian journal of economics and banking : AJEB 8 (2024) 1, pp. 19-25
, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger … fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for … all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly. Research limitations …