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 Cheng
| Year of publication: |
2012
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|---|---|
| Authors: | Hsu, Audrey Wen-hsin ; Duh, Rong-Ruey ; Cheng, Kang |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 47.2012, 2, p. 198-225
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| Subject: | Berichtswesen | Reporting | Eigentümerstruktur | Ownership structure | Marktwert | Market value | IFRS | Taiwan | 2000-2008 |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009560702