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Cf.K. Matusita: On the Theory of Statistical Decision Functions. This Annals Vol. II
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Matusita, K., Akaike, H. Note on the decision problem. Ann Inst Stat Math 4, 11–14 (1952). https://doi.org/10.1007/BF02949785
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DOI: https://doi.org/10.1007/BF02949785