What question did this study set out to answer?

This work examines the impact of methodology on performance measurements in accounting research.

Alternative Income Concepts and Relative Performance Evaluations: A Comment and Extension.

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Comment and extension on performance measures reveals limitations in accounting methodologies, suggesting improved evaluations.

This work examines the impact of methodology on performance measurements in accounting research.
Critique of the methodologies employed by K, M and T in accounting research.
Analysis of how improper adjustments to liabilities distort performance measures.
Evaluation of the appropriateness of statistical tests for their implied null hypothesis.
Performance measure ratios differ significantly from those reported by K, M and T.
Limitations of the current value method lead to distorted balance sheets.
Conclusions drawn from K, M and T's work are challenged due to methodological flaws.

Picur et al. (1976) studied this question.

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