REDUCTION RULE AND ITS APPLICATION IN FORENSIC FINANCIAL AND ECONOMIC EXAMINATION
O.Yu. Ryzhkov
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: судебная экспертиза, множественность оценок, теория статистических игр, актуарные расчеты, Парето-эффективные оценки, forensic examination, multiple assessments, the theory of statistical games, actuarial calculations, Pareto-optimal estimation
Abstract
The article considers the issue (relevant to forensic financial and economic examination) of the necessity of obtaining a categorical conclusion regarding a summary economic indicator upon availability of its multiple assessments, caused by different variants of initial data and calculation methods. The solution of the issue by means of the theory of statistical games is suggested and the method of obtaining a categorical conclusion upon availability of multiple assessments is justified. The application of the method is demonstrated by the example of the forensic examination of actuarial calculations.
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