1KhuranaI,.K.,Kim,M.Relative Value Relevance ofHistorical Cost vs.Fair Value:Evidence from BankHolding Companies[J].Journal of Accounting andPublic Policy,2003,22(1):19-42.
2Barth,M.E.,Beaver,W.H.,Landsman,W.R.Value-Relevance of Bank’s Fair Value Disclosures underSFAS No.107[J].The Accounting Review,1996,71(4):513-537.
3Hodder,L.,Hopkins,P.,Wahlen,M.Risk-Relevanceof Fair-Value Income Measures for CommercialBanks[J].The Accounting Review,2006,81(2):225-270.
4Nissim,D.Reliability of Banks’Fair Value Diselosurefor Loans[J].Review of Quantitative Finance andAccounting2,003,20(4):355-384.