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Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland889

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Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland00230137

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