3Allen, F. , & Carletti. E.. 2008. Mark - to - market accounting and liquidity pricing. Journal of Accounting and Economics, 45, 358 -378.
4Barth, M.. 2004. Fair values and financial statement volatility. In C. Borio, W. C. Hunter, G. G. Kaufman, & K. Tsatsaronis (Eds) , The market discipline across countries and industries. Cambridge, Massachusetts: MIT Press.
5ECB. 2004. Fair value accounting and financial stability. By ECB staff team lead by A. Enria. Occasional paper series, no. 13, April 2004.
6FSA. 2009. The Turner Review: A regulatory response to the global banking crisis. March. www. fsa. gov. uk.
7FSF. 2009. Report of the Financial Stability Forum on addressing procyclicality in the financial system. 2 April. www. fsb. org.
8FSF. 2008. Addressing financial system procyelicality: a possible framework. 1 September. www. fsb. org.
9FSF - BCBS Working Group on Bank Capital Issues. 2009. Reducing procyclicality arising from the bank capital framework. March. www. fsb. org.
10FSF. 2009. Report of the FSF Working Group on provisioning. March. www. fsb. org.
4Chang Joon Song, Wayne B. Thomas,Han Yi.Value Relevanceof FAS No.157 Fair Value Hierarchy Information and the Impact ofCorporate Governance Mechanisms[J].The Accounting Review,2010,85:1375- 1410.