1Beaver,William;Kettler,Paul;Scholes,Myron.The Association Between Market Determined and Accounting Determined Risk Measures.Accounting Review,1970,(4):654-682.
2Plantin,Guillaume;Sapra,Haresh;Shin,HyunSong.Marking-to-Market:Panacea or Pandora's Box?Journal of AccountingResearch,2008,(2):435-460.