4Allen, F. , & Carletti. E.. 2008. Mark - to - market accounting and liquidity pricing. Journal of Accounting and Economics, 45, 358 -378.
5Barth, M.. 2004. Fair values and financial statement volatility. In C. Borio, W. C. Hunter, G. G. Kaufman, & K. Tsatsaronis (Eds) , The market discipline across countries and industries. Cambridge, Massachusetts: MIT Press.
6ECB. 2004. Fair value accounting and financial stability. By ECB staff team lead by A. Enria. Occasional paper series, no. 13, April 2004.
7FSA. 2009. The Turner Review: A regulatory response to the global banking crisis. March. www. fsa. gov. uk.
8FSF. 2009. Report of the Financial Stability Forum on addressing procyclicality in the financial system. 2 April. www. fsb. org.
9FSF. 2008. Addressing financial system procyelicality: a possible framework. 1 September. www. fsb. org.
10FSF - BCBS Working Group on Bank Capital Issues. 2009. Reducing procyclicality arising from the bank capital framework. March. www. fsb. org.