fair value measurement is crucial and has significant effect on the fair presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed
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Are Value Premiums Driven by Behavioral Factors? Are Value Premiums Driven by Behavioral Factors? Kanis Saengchoteα Sampan Nettayanunβ αChulalongkorn Business School βFaculty of Business, Economics
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