Liang, Kuo-Yuan; Kuo, Yu-Ying - In: Journal of Forecasting 23 (2004) 4, pp. 297-314
Human judgments have become quite important in revenue forecasting processes. This paper centres on human judgments in New York state sales and use tax by examining the actual practices of information integration. Based on the social judgment theory (i.e., the lens model), a judgment analysis...