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Base rates in the applied domain of accounting
Published online by Cambridge University Press: 04 February 2010
Abstract
Koehler's call for a reanalysis of the base rate fallacy is particularly important in the applied domain of accounting, since base rate data appear to be an important input for many accounting tasks. In this commentary I discuss the use of base rates in accounting and explain why more flexible standards of performance are important when judging the use of base rates.
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- Open Peer Commentary
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- Copyright © Cambridge University Press 1996