Starting from ABBYY Technologies V9 the resolution detection is working this way:
In case an image header has incorrect resolution data and user didn't set a value of resolution for overwriting the algorithm guessing reasonable resolution value:
EXIF is present. Resolution is calculated by formula:
max(96, RoundTo(max(width/8, height/12),10)).
EXIF is absent and an image is anisotropic:
One of dimensions is 50dpi or less – resolution is calculated by formula from p.1;
Degree of anisotropy is below 10% – resolution is equate with the biggest one;
Degree of anisotropy is above 10% – an image is resampled up to the biggest resolution.
EXIF is absent and an image is isotropic:
Resolution is below 50 dpi – resolution is calculated by formula from p.1;
Resolution is below 140 dpi and formula from p.1 gives bigger one – the image resolution is left intake but internally Engine works with resolution calculated by the formula from p.1;
Resolution is above 140 dpi – resolution is equate with it.