2Aboody, D., M.E. Barth, and R. Kasznik.2006." Do Firms Understate Stock Option- based Compensation Expense Disclosed under SFAS1237" Review of Accounting Studies 11 (4) :429-461.
3Barth, Mary E., William H. Beaver, John R. M. Hand, and Wayne R. Landsman. 1999. "Accruals, Cash Flows, and Equity Values." Review of Accounting Studies 4(3) :205-229.
4Bartov, E., D. Givoly and C. Hayn. 2002. "The Rewards to Meeting or Beating Earnings Expectations."Journal of Accounting and Economics 33(2) :173-204.
5Benston, G.J.2006." Fair-Value Accounting : A Cautionary Tale from Enron." Journal of Accounting and Public Policy 25(4) :465-484.
6Christensen, B.E., S. M. Glover, and D.A. Wood.2012." Extreme Estimation Uncertainty in Fair Value Estimates : Implication for Audit Assurance." Auditing: A Journal of Practice & Theory 31 (1) :127-146.
7Dechow, P., L. Myers, and C.Shakespeare.2009." Do Managers Time Securitizations to Obtain Their Accounting Benefits?" The Accounting Review 84( 1 ) :99-132.
8Dechow, P., L.Myers,and C.Shakespeare.2010." Fair Value Accounting and Gains from Asset Securitization: A Convenient Earnings Management Tool with Compensation Side-benefits?" Journal of Accounting and Economics 49(1) :2-25.
9Dietrich, J. R., M. S. Harris, and K. A. Muller. 2001. "The Reliability of Investment Property Fair Value Estimates." Journal of Accounting and Economics 30(2) :125-158.
10Ettredge, M., Y. Xu, and H. Yi. 2011. "Fair Value Measurements and Audit Fees : Evidence from the Banking Industry." Working Paper,The University of Kansas Business School. http ://ssrn.com/abstract = 1473569.
