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| Author: | Lie, E. |
| Title: | Detecting abnormal operating performance: revisited |
| Journal: | Financial Management
2001 : SUMMER, VOL. 30:2, p. 77-91 |
| Index terms: | PERFORMANCE APPRAISAL SAMPLING STATISTICS |
| Language: | eng |
| Abstract: | Firms that undertake corporate events often exhibit atypical financial characteristics, such that future performance might be expected to change before event is announced. The author investigates five methods for generating control samples in various sampling situations. The results indicate that the methods sometimes produce severely biased test statistics. |
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