Hu, Nan; Liu, Ling; Shin, Haeyoung; Zhang, Jin - In: International Journal of Accounting & Information Management 18 (2010) 2, pp. 140-155
Purpose – The purpose of this paper is to propose and evaluate a new matching sample comparison method, the industry size peer matching method. Design/methodology/approach – Based on archival financial data from Compustat and econometric methods, the paper first validates that such a method...
