贷款公允价值的计量

[1] The Role of Capital in Financial Institutions. BERGER,ALLEN,RICHARD HERRING,et al. Journal of Banking and Finance . 1995

[2] Do stock Prices Fully Reflect Information in Accruals and Cash Flows about future Earnings!. SLOAN R G. The Accounting Review . 1996

[3] The Mismeasurement of Risk. KRITZMAN M,RICH D. Financiaal Analysts Journal May June . 2002

[4] Differential Pricing of Components of Bank Loan Fair Values. BEAVER W,VENKATACHALAM M. Journal of Accounting , Auditing & Finance . 2003

[5] Discussion: Write-offs: Manipulation or Impairment?. WILSON P G. Journal of Accountancy . 1996

[6] Fair Value Accounting; Evidence from Investment Securities and the Market Valuation of Banks. BARTH M E. The Accounting Review . 1994

[7] Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Security Prices. BEAVER W,E E ENGEL. Journal of Accountancy . 1996

[1] The Role of Capital in Financial Institutions. BERGER,ALLEN,RICHARD HERRING,et al. Journal of Banking and Finance . 1995

[2] Do stock Prices Fully Reflect Information in Accruals and Cash Flows about future Earnings!. SLOAN R G. The Accounting Review . 1996

[3] The Mismeasurement of Risk. KRITZMAN M,RICH D. Financiaal Analysts Journal May June . 2002

[4] Differential Pricing of Components of Bank Loan Fair Values. BEAVER W,VENKATACHALAM M. Journal of Accounting , Auditing & Finance . 2003

[5] Discussion: Write-offs: Manipulation or Impairment?. WILSON P G. Journal of Accountancy . 1996

[6] Fair Value Accounting; Evidence from Investment Securities and the Market Valuation of Banks. BARTH M E. The Accounting Review . 1994

[7] Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Security Prices. BEAVER W,E E ENGEL. Journal of Accountancy . 1996