@incollection{,
	
					
					
					6E69E3CBC1F361BA70B4B66A6B9B684F
				,
	author={{Guo YingLuo} and {McMaster University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1342327
}

@incollection{b0,
	
	
		,
	title={{Stock market valuation of gains and losses on commercial banks' investment securities: an empirical analysis}}
		,
	author={{
			ASAhmed
		} and {
			CTakeda
		}}
		
	
	
		,
	journal={{J. Accoun. Econ}}
		
			20
			
			,
	year={1995}
		
	

}

@incollection{b1,
	
	
		,
	title={{The Relative Informativeness of Accounting Disclosures in Different Countries}}
		,
	author={{
			AlfordA
		} and {
			JJones
		} and {
			RLeftwich
		} and {
			MZmijevski
		}}
		
		
		
	
	
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	journal={{Journal of Accounting Research}}
		
			31
			
			,
	year={1993}
		
	

}

@book{b2,
	
	
		,
	title={{Country-specific factors related to financial reporting and the valuerelevance of accounting data}}
		,
	author={{
			AliA
		} and {
			LHwang
		}}
		
		
			,
	year={1999}
		
		
			University of Arizona
		
	
	,
	note={working paper}

}

@book{b3,
	
	
		,
	title={{Conservatism and the value relevance of accounting information}}
		,
	author={{
			SVBalachandran
		} and {
			PSMohanram
		}}
		
		
			,
	year={2006}
		
		
			Columbia University
		
	
	,
	note={working paper}

}

@incollection{b4,
	
	
		,
	title={{empirical Evaluation of Accounting Income Numbers}}
		,
	author={{
			RBall
		} and {
			PBrown
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			
			,
	year={1968}
		
	

}

@incollection{b5,
	
	
		,
	title={{Fair value accounting and the management of the Firm}}
		,
	author={{
			BBarlev
		} and {
			JRHaddad
		}}
		
	
	
		,
	journal={{Critical Perspectives Accoun}}
		
			14
			
			,
	year={2003}
		
	

}

@incollection{b6,
	
	
		,
	title={{An empirical analysis of the economic implications of fair value accounting for investment securities}}
		,
	author={{
			ABeatty
		} and {
			SChamberlain
		} and {
			JMagliolo
		}}
		
		
	
	
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	journal={{J. Accoun. Econ}}
		
			22
			
			,
	year={1996}
		
	

}

@incollection{b7,
	
	
		,
	title={{Do Analysts and Auditors Use Information in Accruals?}}
		,
	author={{
			MTBradshaw
		} and {
			SARichardson
		} and {
			RGSloan
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			39
			1
			
			,
	year={2001}
		
	

}

@incollection{b8,
	
	
		,
	title={{Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to FRS 7}}
		,
	author={{
			SBrown
		} and {
			MFinn
		} and {
			O-KHope
		}}
		
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			27
			9
			
			,
	year={2000}
		
	

}

@incollection{b9,
	
	
		,
	title={{Conditional conservatism and the value relevance of accounting earnings: An international study}}
		,
	author={{
			WJBrown
		} and {
			HHe
		} and {
			KTeitel
		}}
		
		
	
	
		,
	journal={{Eur. Accoun. Rev}}
		
			15
			
			,
	year={2006}
		
	

}

@incollection{b10,
	
	
		,
	title={{The Association between Stock Returns and Foreign GAAP Earnings versus Earnings Adjusted to US GAAP}}
		,
	author={{
			KChan
		} and {
			GSeow
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			21
			
			,
	year={1996}
		
	

}

@incollection{b11,
	
	
		,
	title={{Accounting for financial instruments in the banking industry: Conclusions from a simulation model}}
		,
	author={{
			GGebhardt
		} and {
			RReichardt
		} and {
			CWittenbrink
		}}
		
		
	
	
		,
	journal={{European Accounting Review}}
		
			13
			
			,
	year={2004}
		
	

}

@incollection{b12,
	
	
		,
	title={{Accounting conservatism under IFRS}}
		,
	author={{
			NHellman
		}}
	
	
		,
	journal={{Accoun. Europe}}
		
			5
			
			,
	year={2008}
		
	

}

@incollection{b13,
	
	
		,
	title={{The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error}}
		,
	author={{
			DHermann
		} and {
			TInoue
		} and {
			WBThomas
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			26
			1
			
			,
	year={2007}
		
	

}

@incollection{b14,
	
	
		,
	title={{Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?}}
		,
	author={{
			IKKhurana
		} and {
			RPereira
		} and {
			KKRaman
		}}
		
		
	
	
		,
	journal={{Journal of Accounting, Auditing and Finance}}
		
			18
			4
			
			,
	year={2003}
		
	

}

@incollection{b15,
	
	
		,
	title={{Value relevance of conservative and nonconservative accounting information}}
		,
	author={{
			DVKousenidis
		} and {
			ACLadas
		} and {
			CINegakis
		}}
		
		
	
	
		,
	journal={{International Journal of accounting}}
		
			44
			
			,
	year={2009}
		
	

}

@incollection{b16,
	
	
		,
	title={{Fair values of equity and debt securities and share prices of property-liability insurers}}
		,
	author={{
			KRPetroni
		} and {
			JMWahlen
		}}
		
	
	
		,
	journal={{J. Risk Insurance}}
		
			62
			
			,
	year={1995}
		
	

}

@incollection{b17,
	
	
		,
	title={{Value-relevance of banks' derivatives disclosures}}
		,
	author={{
			MVenkatachalam
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			22
			
			,
	year={1996}
		
	

}