3BEATTY A. The effect of fair value accounting on investment portfolio management: how fair is it?[J]. Review Federal Reserve Bank of St,1995,11(1/2):25-38.
4COCCO ANTHONY F. LIN JERRY W. SFAS 115: yaking a closer look [J].The National Public Accountant, 1997(1):25-27.
5AHMED A S,TAKEDA C,THOMAS S. Bank loan loss provisions: a reexamination of capital management, earning management and signaling effects [J]. Journal of Accounting and Eonomies,1999(1):1-25.
6BIKKER J A, METZEMAKERS P A J.Bank provisioning behaviour and procyclicality [J]. Journal of International Financial Markets,2004(6):141-157.
7BEATTY A, CHAMBERLAIN S L, MAGLIOLO J. Managing financial reports of commercial banks:the influene of taxes regulatory capital, and earning[J]. Journal of Accounting Research,1997,33(2):231-261.
8BARTH M E, LANDSMAN W R, WAHLEN J M.Fair value accouniing:effect on bank's earning volatility,regulatory capital and value of contractual cash flow[J].Journal of Banking and Finance,1995,19(3):577-605.
9LAEVEN L,MAJNONI G. Loan loss provisioning and economic slowdown:too much,too late?[J]. Journal of Finanal Intermediation,2003(4):178-197.
