3Khurana, I.K.,M.S.Kim. Relative Value Relevance of Historical Cost vs. Fair Value: Evidence from bank holding companies [J] Journal of Ac counting and Public Policy, 2003 ( 22 ).
4Danbolt.J., Rees.W. An Experiment in Fair Value Accounting: UK Investment Vehicles[J]. European Accounting Review, 2008 (17).
2Barth, M. E . , W. R. Landsman, and M. H . Lang. 2008. International Accounting Standards and Accounting Quality. Jour- nal, of Accounting Research, 46(3):467-498.
3Fama, E. F. 1970. Efficient Capital Markets: A review of Theory and Empirical work. The Journal of Finance, 25 (2): 383-417.