1Ashbaugh, H. and M. Pincus. 2001. Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of Accounting Research, 39 : 417 ~434.
2Ball, Ray. 2006. International Financial Reporting Standards (IFRS) : Pros and Cons for Investors. Available at SSRN : http : //ssm. com/abstract = 929561.
3Dietrich, J. Richard, Mary S. Harris, Karl A. Muller III. 2000, The reliability of investment property fair value estimates. Journal of Accounting and Economics, 30 (2) : 125 ~ 158.
4Fields, T. , T. Lys, and L. Vincent. 2001. Empirical Research on Accountingchoice. Joumal of Accounting and Economics, 31 ( 2 ) : 255 - 307.
5Hail, Luzi, Leuz, Christian and Wysocki, Peter D. , 2009. Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors. Available at SSRN: http: //ssrn. com/abstract = 1357331.
6IASB. 2004. Investment Property, International Accounting Standard 40, London.
7Laux, Christian and Leuz, Christian, 2009. The Crisis of Fair Value Accounting: Making Sense of the Recent Debate. Accounting, Organizations and Society, 34, Available at SSRN: http: //ssm. com/abstract = 1392645.
8Leuz, Christian and Wysocki, Peter D. , 2008. Economic Consequences of Financial Reporting and Disclosure Regulation : A Review and Suggestions for Future Research. Available at SSRN: http: //ssm. com/abstract = 1105398.
9Lourenco, Isabel Costa and Curto, Jose Dias. 2008. The Value Relevance of Investment Property Fair Values, Available at SSRN : http : //ssm. corn/abstract = 1301683.
10Muller, K. , Riedl, E. & Ruhr, T. S. 2008. Choosing Cost versus Fair Value: International Evidence from the European Real Estate Industry Upon Adoption of IFRS. Available at http: //aaahq. org,/AM2008.
