There are the following advantages of baseline correction in EEG studies:

• Transform all power data to the same scale. This allows you to compare, visually and statistically, results from different frequency bands, electrodes, conditions, and subjects

• Because baseline-normalized power data are often normally distributed, parametric statistical analyses may be appropriate to use

• time-frequency dynamics become disentangled from a background or task unrelated dynamics

If I recorded baseline first, and then I recorded brain response to visual stimuli, Is it correct to make a baseline correction through a simple subtraction: power during visual stimuli - power during baseline?

Are there any literature references to support the simple subtraction?

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