Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/334111 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] Asian Journal of Economics and Banking (AJEB) [ISSN:] 2633-7991 [Volume:] 8 [Issue:] 1 [Year:] 2024 [Pages:] 19-25
Verlag: 
Emerald, Leeds
Zusammenfassung: 
Purpose - While the main purpose of reporting - e.g. reporting for taxes - is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion. Design/methodology/approach - This study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used. Findings - This study shows that most distortion problems will disappear if the 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/implications - This study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly. Practical implications - It is found that the individualized random tax reporting dates would be beneficial for economy. Social implications - It is found that the individualized random tax reporting dates would be beneficial for society as a whole. Originality/value - This study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.
Schlagwörter: 
Disruption caused by fixed reporting dates
Optimal distribution of reporting dates
Randomized reporting dates
Tax reporting
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
129.65 kB





Publikationen in EconStor sind urheberrechtlich geschützt.