3Barth, M. E. 2006. " Fair Values and Financial Statement Volatility. " http ://www. iasb. org/NR/rdonlyres/721AD4A0 - 42BB - 4A09 -9A91 - 140D27D65B84/0/FairValuesandFinancialStatementVolatility. pdf.
4Barth, M. E. ,W. R. Landsman,and J. M. Wahlen. 1995. " Fair Value Accounting: Effects on Banks' Earnings Volatility,Regulatory Capital, and Value of Contractual Cash Flows. "Journal of Banking and Finance, 19:577 - 605.
5Boyer, R. 2007. "Assessing the Impact of Fair Value upon Financial Crises. "Socio - Economic Review,5:779 - 807.
6FASB. 2006. "Statement of Financial Standards : No. 157 Fair Value Measurements. " http ://www. fasb. org/st/summary/stsum157. shtml.
7Hirst. E. , P. Hopkins, and J. Wahlen. 2004. " Fair Values. Income Measurement and Bank Analysts' Risk and Valuation Judgments. " The Accounting Review, 79:453 - 472.
8Hodder, L. D. , P. E. Hopkins, and J. M. Wahlen. 2006. "Risk - Relevance of Fair - Value Income Measures for Commercial Banks. " The Accounting Review, 81 (2) :337 -375.
9Ohlsou, J. A. 1995. "Earnings, Book Values, and Dividends in Equity Valuation. " Contemporary Accounting Research, 11 ( 2 ) : 661 - 657.
10Plantin, G. , S. Haresh, and S. H. Shin. 2004. " Fair Value Reporting Standards and Market Volatility. "http ://facuhy. chicagobooth. edu/haresh.sapra/docs_OP/plantinsaprashin. pdf.
