Bikker, Reinier; Daalmans, Jacco; Mushkudiani, Nino - In: Economic Systems Research 25 (2013) 4, pp. 390-408
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...