2Barth,M.E.,Beaver,W.,Landsman W.The Relevance of the Value Relevance Literature for Finan-cial Accounting Standard Setting:Another View[].Journal of Accountancy.2001
3Barth,M.E.,Landsman,W.R.,Wahlen,J.M.Fair Value Accounting:Effects on Banks‘ Earnings Volatility,Regulatory Capital,and Value of Contractual Cash Flows[].Journal of Banking and Finance.1995
4Biddle,G.,J.H.Choi.Is Comprehensive In-come Useful?[].Journal of Contemporary Accounting and Economics.2006
5Ahn,T.S.,W.S.Choi.The Value-relevance of Comprehensive Income:A Korean Evidence[]..2002
6Aboody, D. M,E Barth,and R. Kasznik.Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK[].Journal of Accountancy.1999
7Barth,M.E.Standard-setting Measurement Issues and the Relevance of Research[].Accounting and Business Re-searchInternational Accounting Policy Forum.2007
8Bodurtha,J. N.,Thornton,D. B.“FAS 133 Option Fair Value Hedges: Financial-Engineering and Financial-Accounting Perspectives.”[].Journal of Derivatives.2002
