1Barth, M. E. , Beaver, W. H. , Landsman, W. R. Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107, The Accounting Review, October, 1996,pp. 513-537.
2Igor Goncharov and Allan Hodgson. Measuring and Reporting Income in Europe, Journal of International Accounting Research, 2011, pp : 27- 59.
3财政部会计司企业会计准则第30号:财务报表列报.北京:中国财政经济出版社,2014:65-66.
4Linsmeier et al. An Issues Paper on Comprehensive Income [J]. Accounting Horizons, 1997, (11): 12(3-126.
5Kangaretanma et al. Usefulness of Comprehensive Income Reporting in Canada[J]. Journal of Accounting and Public Policy, 2009, (28):349-365.
6Chetlg, C.S.A. Cheng,J.K and V. Gopalakrishnan. On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns[Jl. Accounting and Business Research, 1993, 23(91):195-203.
7Chambers, D. J,T. J. Liusm:ier,C. Shakespeare, and T. Snugiannis. An Evaluation of SFAS No.130 Comprehensive Income Diselosure[J].Review of Accotmting Studies, 2007, 12(41: 557- 593.
8Lin, S. W. Testing the lnt:rmation Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Pe:)nalance [J]. Journal of Business, Finance and Accounting, 2006, 33(7-8): 111 -41.
9Barth, M. Fair value accounting: Evidence from investment Securities and the Market Valuatiml of Banks [J]. The Accounting Review, 1994, (691:1-25.
10Hodder, L., Hopkins, P., and Wahlen. P,.isk-Relevance of Fair Value Income Measures for Conmmrcial Banks [J].Forthcoming in the Acconnting Review, 2006.
