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Response to discussant of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"
Hsu, Audrey Wen-hsin, (2012)
Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?
Do professional shareholders matter for corporate compliance with IFRS reporting requirements : the moderating effect of board independence
Zaid, Mohammad A. A., (2023)
Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?