Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?

Audrey Wen-Hsin HsuRONG-RUEY DUHKang Chen2018-09-102018-09-102011-04http://scholars.lib.ntu.edu.tw/handle/123456789/367247Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?conference paper