Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
研究银行投资证券的公允价值披露及公允价值证券损益如何反映在股价中，并与历史成本进行比较，为公允价值会计的决策有用性提供证据。
Abstract Investigates how disclosed fair value of banks' investment securities and fair value securities gains and losses are reflected in share prices compared with historical costs. Fair value accounting debate and investment securities; Estimation equations; Fair value relevance and reliability for valuing banks' equity.