7Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks [J] .The Accounting Review. 69 : 1 - 25.
8Barth, M. E. , W. H. 1996. Beaver and W. R. Landsman. Value-relevance of bank's fair value disclosures under SFAS No. 107 [J]. The Accounting Review. 71:513 -537.
9Elliott, J. A. , Shaw, W. 1988. H Write-Offs as Accounting Procedures to Manage Perceptions. Journal of Accounting Research26 (Supplement). 9:1-119.
10Francis, J. , Hanna, J. D. and Vincent. 1996. Causes and Efforts of Discretionary Asset Write-offs, Journal of Accounting Research 34 (Supplement). 117 - 134.
