Schellhorn, Carolin; Sharma, Rajneesh - In: Managerial Finance 39 (2013) 3, pp. 306-319
. Design/methodology/approach – The dichotomous Rasch model was applied to 13 financial ratios for two industries for the years … 2002‐2011. Of these ratios, the authors identify those that are consistent with the requirements of the Rasch model and … performance data for each industry and time period have to fit the requirements of the Rasch model. In addition, it must be …