原文由 dulice 发表:
After identifying cases of fraud, we matched each “fraud company” with a “no-fraud” counterpart based on the fraud company’s industry and size. We used the CRSP database to generate a list of all companies that shared each fraud company’s two-digit SIC code.
后确定舞弊案，我们每一个匹配的"诈骗公司" ，以"无欺诈"对口的基础上，诈骗公司的行业和规模。我们采用了crsp数据库，以生成一个名单，所有公司都认为，分享每一个诈骗公司的两位数字的SIC编码。
ruojun：确定欺诈公司后，根据欺诈公司所处行业及规模，匹配一个非欺诈公司。利用CRSP数据库生成享用每个欺诈公司2位SIC编码的所有公司名单。

This procedure resulted in a sample of 133 pairs of fraud and no-fraud companies matched by industry and size for which we were able to obtain proxy statements for all the companies. The sample consisted of 24 pairs of frauds of stakeholders, 38 pairs of frauds of government, 28 pairs of financial reporting fraud, and 43 pairs of regulatory violation.导致了抽样133双欺诈和无欺诈的公司匹配的行业和规模，为我们能够获得代理声明，为所有公司。样本的24双诈骗案的利益相关者， 38双骗取政府， 28双财务报告欺诈，并43双规管违规行为。