Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
| Year of publication: |
2012
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|---|---|
| Authors: | Hsu, Audrey Wen-hsin ; Duh, Rong-Ruey ; Cheng, Kang |
| Published in: |
The international journal of accounting : TIJA. - New York, NY : Elsevier, ISSN 0020-7063, ZDB-ID 4111497. - Vol. 47.2012, 2, p. 198-226
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