RONG-RUEY DUHWEN-HSIN HSU2018-09-102018-09-10201200207063http://scholars.lib.ntu.edu.tw/handle/123456789/374771https://www.scopus.com/inward/record.uri?eid=2-s2.0-84861235971&doi=10.1016%2fj.intacc.2012.03.005&partnerID=40&md5=643189113308ad5128f21eb1f1c7c81fResponse to Discussant of "Does the Control Based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?"note10.1016/j.intacc.2012.03.0052-s2.0-84861235971