  The C statistics, also known as the Cash statistic, is often used in
astronomy for the analysis of low-count Poisson data. One of the challenges of
the C statistic is that its probability distribution, under the null hypothesis
that the data follow a parent model, is not known exactly. Such distribution is
needed for model testing, namely to determine the acceptability of models and
then to determine confidence intervals of model parameters. This is in contrast
with the accurate knowledge, for Gaussian data, of the $\chi^2$ statistic for
any number of free parameters in the parent model.
  This paper presents an effort towards improving our understanding of the C
statistic by studying (a) the distribution of for a fully specified model, (b)
the distribution of $C_{min}$ resulting from a maximum-likelihood fit to a
simple one-parameter constant model, i.e., a model that represents the sample
mean of $N$ Poisson measurements, and (c) the distribution of the associated
$\Delta C$ statistic that is used for parameter estimation. The results confirm
the expectation that, in the high-count limit, both statistics have the same
mean and variance as a $\chi^2$ statistic with same number of degrees of
freedom. It is also found that, in the low-count regime, the expectation of the
C statistic can be substantially lower than for a $\chi^2$ distribution. These
result have implications for hypothesis testing in the low-count Poisson regime
that are also discussed in the paper.
  The paper makes use of recent X-ray observations of the astronomical source
PG 1116+215 to illustrate the application of the C statistic to Poisson data.
These measurements are also used to identify biases in the use of the $\chi^2$
statistic for Poisson data, especially in the low-count regime.
