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Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
Audrey Wen-hsin Hsu, Rong-Ruey Duh, Kang ChengVolume:
47
Year:
2012
Language:
english
DOI:
10.1016/j.intacc.2012.03.003
File:
PDF, 594 KB
english, 2012