haku: @author Smith, P. / yhteensä: 49
viite: 24 / 49
Tekijä: | Fernandez-Castro, A. Smith, P. |
Otsikko: | Towards a general non-parametric model of corporate performance |
Lehti: | Omega
1994 : VOL. 22:3, p. 237-249 |
Asiasana: | EFFICIENCY BANKRUPTCY FINANCIAL STATEMENTS |
Kieli: | eng |
Tiivistelmä: | Many problems arise in applying conventional statistical methods to accounting ratios, often relating to assumptions about the statistical distribution of ratios. This paper presents a non-parametric model of corporate performance which obviates the need for specification of statistical distributions or functional form. Instead it seeks to identify outstanding performance in a number of dimensions, and to measure the performance of less efficient firms in relation to their efficient peers. The strengths and weaknesses of the model are discussed. |
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