8Blankley, A., R. Marston, and R. Schroeder. 2000. Compliance with SEC Disclosure Requirements about Marker Risk [J]. Journal of Derivatives, vol. 7, pp. 39-50.
9Linsmeier, T. and N. Pearson. 1997, Quantitative Disclosures of Market Risk in the SEC Release. [J] Accounting Horizons, Vol. 11. pp. 107-135.
10Roulston, D. 1999, Effect of the SEC Financial Reporting Release No.48 on Derivative and Market Risk Disclosures. [J] Accounting Horizons, Vol. 13, pp. 343-363.
