4Allen F., Carletti E.. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics,2008; 45. 被引量：1
5Barth M.E., W.R. Landsman, J.M. Wahlen. Fair value accounting:effects on banks' earnings volatility, regulatory capital and value of contractual cash flows. Journal of Banking & Finance, 1995 ; 19. 被引量：1
6Beatty A., Chamberlain S., Magliolo J.. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics, 1996 ; 22. 被引量：1
7Plantin G., Sapra H., Shin H.S.. Marking-to-Market, Panacea or Pandora's Box?Journal of Accounting Research, 2008 ; 2. 被引量：1
5Board of Governors of the Federal Reserve System. 2004. Federal Reserve Board staff comments on the FASB fair value measurements proposal 被引量：1
6Basel Committee on Banking Supervision. 2004. Basel Committee comments on the IASB exposure draft of proposed "Amendments to IAS 39, Financial instrments: recognition and measurement-the fair value option" 被引量：1
7European Central Bank. 2004. Fair value accounting and financial stability. Occasional Paper serial 被引量：1
8FASB. 1999. Preliminary views: reporting financial instrument and related assets and liabilities at fair value 被引量：1
9Hodder, L. , P. Hopkins, J. Wahlen. 2003. Risk-Relevance of Fair Value Income Measurement for Commercial Banks.Working paper 被引量：1
10Lan M M, 2004. Accounting and financial stability. Financial Stability Review, 6:118-128 被引量：1
