The statement is false because it incorrectly defines an objective baseline. An objective baseline is, by definition, based on quantitative, factual, and repeatable data that is free from personal feelings, opinions, or judgment. The core principle of objectivity in measurement is the removal of human judgment to ensure consistency and verifiability. Conversely, it is a subjective baseline that relies on judgment, expert opinion, or qualitative assessments.

For example, counting the number of priority-1 defects found in a system test is an objective measure. Rating the usability of a user interface on a scale of "poor" to "excellent" is a subjective measure that relies on judgment.

The "True" option is incorrect because it fundamentally misunderplicates the distinction between objective and subjective measurement, which is a critical concept in software quality assurance. It erroneously assigns the defining characteristic of a subjective measure (reliance on judgment) to an objective measure.

1. QAI Global Institute, Certified Software Quality Analyst (CSQA) Body of Knowledge. The CSQA BoK distinguishes between objective (quantitative) and subjective (qualitative) metrics. It specifies that objective metrics are based on direct, numerical counts (e.g., number of test cases, defect counts) and are intended to be free of the assessor's judgment. Subjective metrics, in contrast, are based on judgment and opinion (e.g., user satisfaction surveys). (Reference: CSQA Body of Knowledge, Skill Category 4: Metrics and Measurement).

2. Fenton, N. E., & Bieman, J. M. (2014). Software Metrics: A Rigorous and Practical Approach, 3rd Edition. CRC Press. As a standard university and academic text on the subject, this book defines measurement theory as it applies to software engineering. It clarifies that "A measure is objective if it returns the same value for the same object or event regardless of who is doing the measuring. For example, 'lines of code' is an objective measure... In contrast, a measure is subjective if it depends on the person doing the measuring. For example, 'understandability' is a subjective measure." (Chapter 2: The Basics of Measurement).

3. IEEE. (1998). IEEE Std 1061-1998 - IEEE Standard for a Software Quality Metrics Methodology. This standard provides a methodology for establishing quality requirements and identifying, implementing, analyzing, and validating software quality metrics. In Section 3, "Definitions," the standard implicitly supports the distinction by defining metrics based on verifiable, calculated values, contrasting with qualitative assessments that involve interpretation or judgment. The goal of the methodology is to create repeatable and valid metrics, which requires objectivity.