القيمة العادلة بين البراءة والاتهام

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References :
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1. Ahmed et al , " Does Recognition Versus Disclosure Matter ?


Evidence from Value Relevance of Bank's Recognized and
Disclosed Derivative Financial Instruments ", The Accounting
Review , May 2006 , Vol.81 , Iss3, www.proquest.com
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Financial Accounting Standard Setting : Another View " , 2001,
Available from www.ssrn.com .
3. Du et al , " Is The Truth The Problem ", The CPA Journal , Jan
2010, Vol.80 , Iss1, available from www.proquest.com.
4. Gartenberg , Claudine Madras , " Did Fair Valuation Depress
Equity Values during the 2008 Financial Crisis? " , September 5,
2009 , Available from www.ssrn.com
5. Huian , M , " Some Aspects Regarding the Role of Fair Value
Accounting During the Current Financial Crisis", 2009 , Available
from www.ssrn.com .
6. Landsman , W," Is Fair Value Accounting Information Relevant
and Reliable ? Evidence from Capital Market Research " ,
Accounting and Business Research , Vol. 37, Iss. 3 2007 , available
from www.proquest.com .
7. Laux , C. and Leuz , " Did Fair Value Accounting Contribute to
the Financial Crisis ? , October 2009, Journal of Economic
Perspectives 2010 , Available from www.ssrn.com .
8. MacDonald ,"Fair Value Changes Ahead ' , The CPA Journal ,
Jan 2010, Vol.80 , Iss1, available from www.proquest.com.
9. Poon Wing , "Using Fair Value Accounting for Financial
Instruments ", American Business Review , Jan 2004 , Iss1, available
from www.proquest.com
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Penman , S., " Financial Reporting Quality : Is Fair Value a
Plus or a Minus ?" , Accounting and Business Research , Vol.22 ,
Iss.1,2004, available from www.proquest.com .
11. Song et al , " Value Relevance of FAS157 Fair Value Hierarchy
Information and the Impact of Corporate Governance Mechanisms "
, The Accounting Review , 2010 , available from
www.proquest.com .

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12. Trussel and Laura C.Rose , "Fair Value Accounting and The Current
Financial Crisis " , The CPA Journal , June 2009, Vol 79 , Iss 6 ,
available from www.proquest.com .
13. Zhou , " Does Fair Value Accounting for Derivatives Improve
Earning Quality? " , 2009, available from www.proquest.com.
14. Shaffer , Sanders , " Fair Value Accounting : Villain Or Innocent
Victim ", Working Paper , January 31, 2010 , available from
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15. Zadeh and Meeks , " Bank failure, mark-to-market and the financial
crisis " , Working paper , March 5, 2010 , Available from
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