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The problem of calibrating significance levels and p-values for sample size is studied. In light of different principles of adjustment suggested in Royall (1986), Lindley (1984) and Peto (1976), two measures of evidence are explicitly defined. These measures are in turn employed as bases to calibrate significance levels and p-values. Particularly, we propose a method of calibrating significane level which maintains the consistency of Peto's measure of evidence.A different method proposed by Berry and Viele (1987) is reviewed and contrasted.
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