4Barth M.. 1994. Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review, 69 (January) : 1 -25. 被引量:1
5Barth M., William H. Beaver, Wayne R. Landsman. 1996. Value - Relevance of Banks" Fair Value Disclosures under SFAS No. 107. The Accounting Review, 71 (4) : 513 -537. 被引量:1
6Beaver W. , S. Datar, M. Wolfson. 1992. The Role of Mar- ket Value Accounting in the Regulation of Insured Depository In- stitutions. In The Reform of Deposit Insurance: Disciplining the Government and Protecting Taxpayers, Chapter 9, edited by Barth and Brumbaugh, New York, NY: Harper Business. 被引量:1
7Bernard V.. 1989. Capital Markets Research in Accounting During the 19801s: A Critical Review. In University of Illinois Golden Jubilee Symposium, 72 - 120, edited by T. Frecka, Champaign, IL. 被引量:1
8Eccher, E. , K. Ramesh, and R. Thiagarajan. 1994. Fair Value Disclosures by Bank Holding Companies. Working paper, Northwestern University, Evanston, IL. 被引量:1
9Landsman W.. 1986. An Empirical Investigation of Pension Fund Property Rights. The Accounting Review, 61 (October): 662 -691. 被引量:1
10Landsman W. , J. Magliolo. 1988. Cross- Sectional Capital Markets Research and Model Specification. The Accounting Re- view, 63 (October) : 586 ~684. 被引量:1