Adenilso Simão,  Alexandre Petrenko,  Jose Carlos Maldonado. 

In order to plan testing activities, testers face the challenge of determining a strategy, including a test coverage criterion, that offers an acceptable compromise between the available resources and test goals. Known theoretical properties of coverage criteria do not always help and thus empirical data are needed. In this paper, we present the results of an experimental evaluation of several commonly used coverage criteria for Finite State Machines.

http://www.lbd.dcc.ufmg.br:8080/colecoes/sbes/2007/SBES21.pdf

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