5Barth, M. E.,1994, "Fair value Accounting: Evidence from Investment Securities and the Market Valuation of Banks",The Accounting Review ,69(1) ,pp,1-25,
6Barth,M.E. ,W,H,Beaver,and W,R,Landsman, 1996, "Value-relevance of Banks' Fair Value disclosures under SFAS 107",The Accounting Review ,71(4): pp,513-537.
7Barth M. E. and G, Clinch,1998,"Revalued Financial,Tangible, and Intangible Assets: Associations with Share Prices and Non-market -based Value Estimates", Journal of Accounting Rese arch, 36 (Supplement) :pp. 199-233
8Day, J. M. Speech by SEC Staff,2000, "Fair Value Accounting-Let's Work Together and Get it Done",http://www.sec.gov/news/speech/spchg36.htm, 12-5.
9Eccher, E. A., K. Ramesh and S. R. Thiagarajan, 1996,"Fair Value Diselosures by Bank Holding Companies" ,Journal of Accounting and Economics, 22 ( 1-3 ): pp.79-118.
10Eston, P. D., P. H. Eddey and T. S. Harris, 1993, "An Investigation of Revaluations of Tangible Long-Lived Assets" ,Journal of Accounting Research, 31 (supplement): pp. 1-38.