Cheng, KangKangChengDuh, Rong-RueyRong-RueyDuhHsu, Audrey Wen-hsinAudrey Wen-hsinHsu2011-09-202018-06-292011-09-202018-06-292010http://ntur.lib.ntu.edu.tw//handle/246246/237147en-USCan Control-Based Approach for Consolidated Statements Reflect Market Pricing better than Ownership-Based Approachconference paper