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

WEN-HSIN HSUCheng, KangKangChengRONG-RUEY DUH2018-09-102018-09-102012-04http://scholars.lib.ntu.edu.tw/handle/123456789/374769Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?journal article10.1016/j.intacc.2012.03.003