Before revision:  Our approach puts emphasis on modeling the time between the occurrence and reporting of claims , the so-called reporting delay. Using data at a daily level we propose a micro-level model for the heterogeneity in reporting delay caused by calendar day effects in the reporting process, such as the weekday pattern and holidays.
After revision:  Our approach puts emphasis on modeling the time between the occurrence and reporting of claims , the so-called observation delay. We propose a granular model for the heterogeneity in reporting delay caused by calendar day effects in the reporting process, such as the weekday pattern and holidays.