5Allen, F. , & Carletti, E.. 2008. Mark - to - market ac- counting and liquidity pricing. Journal of Accounting and Eco- nomics, vol. 45 : 358 - 378.
6Barth Mary E. , Landsman Wayne R. . 2010 . How did Financial Reporting Contribute to the Financial Crisis.'? Europe- an Accounting Review, 3 : 399 - 423.
7John C. Heaton, Deborah Lucas and Robert L. McDonald. 2010. Is Mark -to -market accounting destabilizing? Analysis and implications for policy. Journal of Monetary Economics, 2 : 4 75.
8Matherat, S .. 2008 . Fair value accounting and financial stability: challenges and dynamics Banque de France financial stability review. Special issue on valuation , No. 12, October.
9Plantin, G., Sapra, H., &Shin, H. S.. 2008b. Mar- keting - to - Market: Panacea or pandora's box?. Journal of Accounting Research, 46 : 435 - 460.
10Wallison, P.. 2008. Fair value accounting : a critique. www. aei. org.