财务困境实证研究中的配对问题探讨

Matched-sample in Positive Studies of Financial Difficulty

公司财务困境预测实证研究在我国才刚刚起步 ,在样本选取的方法上还不完善 ,基本上都是采用配对抽样 ,影响到抽样的随机性以及造成过度抽样带来样本的选择性偏差。通过对配对的功能和疑点进行深入的分析 ,为我国开展该项研究的样本设计方面提出建设性的思路。

The positive study of corporate financial difficulty prediction is a new field in China.So the method of sample selection is rather imperfect and most of the literatures used match sample design,influencing the randomicity and causing choice-based sample biases from oversampling.The paper draws a deep analysis of match-sample on the function and doubtful points and supply some constructive advices in the sample design.