تداعيات تبني محاسبة القيمة العادلة

Aboody D., Barth M.E. et Kasznik R. (2004) « SFAS No. 123 stock-based employee compensation and equity market values », The Accounting Review, vol. 79, n° 2, pp. 251-275.

-Aboody D., Barth M.E. et Kasznik R. (2005) « Do firms manage stock-based compensation expense disclosed under SFAS 123? », Working Paper, Stanford University, Graduate School of Business.

-Ahmed A.S. et Takeda C. (1995) « Stock market valuation of gains and losses on commercial banks’ investment securities: an empirical analysis », Journal of Accounting and Economics, vol. 20, pp. 207-225.

-Anagnostopoulos Y. et Buckland R. (2005) « Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline », The Journal of Banking Regulation, vol. 6, n° 2, pp. 109-127.

-Barlev B. et Haddad J.R. (2002) « Fair value accounting and the management of the firm », Critical Perspectives on Accounting, n° 1001, pp. 1-33.

-Barth M.E. (1994) « Fair value accounting: evidence from investment securities and the market valuation of banks », The Accounting Review, vol. 69, n° 1, janvier, pp. 1-25.

-Barth M.E. et Clinch G. (1998) « Revalued financial, tangible, and intangible assets: associations with share prices and non market-based value estimates. », Journal of Accounting Research, vol. 36, pp. 199-33.

-Barth M.E., Beaver W.H. et Landsman W. (1996) « Value relevance of banks’ fair value disclosures under SFAS n° 107 », the Accounting Review, vol. 71, n° 4, octobre, pp. 513-537.

-Barth M.E., Landsman W. et Rendleman J.R. (1998) « Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt », The Accounting Review, vol. 73, pp. 73-102.

-Barth M.E., Landsman W. et Wahlen J.M. (1995) « Fair value accounting: effects on banks’ earnings volatility, regulatory capital, and value of contractual cash flows », Journal of Banking and Finance, vol. 19, pp. 577-605.

-Basel Committee on Banking Supervision (1999). Sound Practices for Loan Accounting and Disclosure.

-Bernard V.L., Merton R.C. et Palepu K.G. (1995) « Mark-to-market accounting for banks and thrifts: lessonsfrom the Danish experience », Journal of Accounting Research, vol. 33, spring, pp. 1-32.

-Bernheim Y. (1998) « De l’opportunité d’évaluation à la juste valeur », Revue Française de Comptabilité, n° 299 , avril, pp. 58-64

-Botosan C.A., Hopkins P.E., Nelson K.K., Venkatachalam M. et al., (2005) « Response to the FASB’s exposure draft on fair value measurements », Accounting Horizons, vol. 19, n° 3, septembre, pp. 187-96.

-Carroll T.J., Linsmeier T.J. et Petroni K.R. (2003) « The reliability of fair value versus historical cost information: evidence from closed-end mutual funds », Journal of Accounting, Auditing and Finance, vol. 14, winter, pp. 1-23.

-Choi J.H. et Das S. (2003) « The predictive ability of comprehensive income disclosures under SFAS N° 130 », Working Paper, Hong Kong University of Science and Technology, october.

-Dietrich J.R., Harris M.S. et Muller K.A. (2001) « The reliability of investment property fair value estimates », Journal of Accounting and Economics, vol. 30, pp. 125-158.

-Dumontier P. et Dupré D. (2004) Pilotage Bancaire : les Normes IAS et la Réglementation Bâle II, Revue Banque Edition.

-Eccher E., Ramesh K. et Thiagarajan R. (1996) « Fair value disclosures by bank holding companies », Journal of Accounting and Economics, vol. 22, n° 1-3, pp. 79-117.

-Federal Reserve Board (2001). Comments on the proposal of the Joint Working Group of Standards Setters. Valable en ligne sur : http://www.iasb.org.uk/docs/fijwg/in121.pdf.

-Financial Accounting Standards Board (1991). Statement of Financial Accounting Standards No.107: Disclosures about Fair Value of Financial Instruments. FASB, Norwalk, CT.

-Financial Accounting Standards Board (1994). Statement of Financial Accounting Standards No.119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments. FASB, Norwalk, CT.

-Gebhardt G., Reichardt R. et Wittenbrink C. (2004) « Accounting for financial instruments in the banking industry: conclusions from a simulation model », European Accounting Review, vol. 13, n° 2, pp. 341-371.

-Hirst D.E. et Hopkins P.E. (1998) « Comprehensive income reporting and analysts’ valuation judgments », Journal of Accounting Research, vol. 36, supplement, pp. 47-75.

-Holthausen R. et Watts R. (2001) « The relevance of the value relevance literature for financial accounting standard setting », Journal of Accounting and Economics, vol. 31, n° 1-3, pp. 3-75.

-International Accounting Standards Board (1998). International Accounting Standard No.39: Financial Instruments: Recognition and Measurement. IASB, London. 20

-Joint Working Group of Standard Setters (2000). Recommendations on accounting for Financial Instruments and Similar Items. FASB, Norwalk, CT.

- Jeanjean T. ( 2009) juste valeur, encyclopédie de comptabilité, contrôle de gestion et audit sous la direction de Bernard C., 2ème édition, pp. 1025-1034.

-Khuarana I.K. et Kim M.S. (2003) « Relative value relevance of historical cost vs. fair value: evidence from bank holding companies », Journal of Accounting and Public Policy, vol. 22, n° 1, pp. 19-42.

-Landsman W.R. (2005) « Fair value accounting for financial instruments: Some implications for bank regulation », Working Paper, University of North Carolina, septembre.

-Landsman W.R., Peasnell K., Pope P.F. et Yeh S. (2004) « The value relevance of alternative methods of accounting for employee stock options », Working Paper, University of North Carolina, avril.

-Lev B. et Zarowin P. (1999) « The boundaries of financial reporting and how to extend them », Journal of Accounting Research, vol. 37, n° 2, autumn, pp. 353-385.

-Mozes A.H. (2002) « The value relevance of financial institution’s fair value disclosures: a study in the difficulty of linking unrealized gains and losses to equity values », ABACUS, vol. 38, n° 1, pp. 1-15.

-Nelson K. (1996) « Fair value accounting for commercial banks: an empirical analysis of SFAS n°107 », The Accounting Review, vol. 71, n° 2, avril, pp. 161-182.

-Nissim D. (2003) « Reliability of banks’ fair value disclosure for loans », Review of Quantitative Finance and Accounting, n° 20, pp. 355-384.

-Papiernik J.C., Meier H.H. et Rozen E.S. (2003) « SFAS No. 115: effects on bank capital, securities classification, and portfolio spread », Bank Accounting and Finance, juin, pp. 15-20.

-Park M., Park T. et Ro B. (1999) « Fair value disclosures for investment securities and bank equities: evidence from SFAS N° 115 », Journal of Accounting Auditing and Finance, vol. 14, n° 3, pp. 347-370.

-Petroni K.R. et Wahlen J.M. (1995) « Fair values of equity and debt securities and share prices of property-liability insurers », The Journal of Risk and Insurance, vol. 62, n° 4, pp. 719-737.

-Schipper K. (2003) « Principles-based accounting standards », Accounting Horizons, vol. 17, n°1, pp. 61-72.

-Schrand C. (1997) « The association between stock-price interest rate sensitivity and disclosures about derivative instruments », The Accounting Review, vol. 72, n° 1, pp. 87-109.

-Secondi J. (2004) « Gare au choc de la culture IAS », Nouvelle Economiste, 30 avril, pp. 21-24.

-Securities and Exchange Commission (2001), Letter to Joint Working Group of Standard Setters. Disponible sur le site suivant : http://www.sec.gov/info/accountants/staffletters/jwg072401.htm.

-Simko P. (1998) « Financial instrument fair values and non financial firms », Journal of Accounting, Auditing and Finance, vol. 14, n° 3, pp. 247-274.

-Stark A.W. (1997) « Linear information dynamics, dividend irrelevance, corporate valuation and the clean surplus relationship », Accounting and Business Research, vol. 27, n° 3, pp. 219-228.

-Tan P. (2005) « Value relevance of disclosed fair value and hedging information in an IASB accounting regime»,Working Paper, Nanyang Technological University.

-Thompson J. (1994) « SFAS 115: A victory for fair value accounting », National Public Accountant, October, pp. 21-23.

-Venkatachalam M. (1996) « Value-relevance of banks’ derivatives disclosures », Journal of Accounting and Economics, vol. 22, pp. 327-355.

-Watts R.L. (2003) « Conservatism in accounting. Part I. Explanations and implications. », Accounting Horizons, vol. 17, n° 3, pp. 207-221.

-Williams P.A., Moyes G.D. et Park K. (1996) « Factors affecting earnings forecast revisions for the buy-side and sell-side analyst », Accounting Horizons, vol. 10, n° 3, pp. 112-121.

-Wong M.H. (2000) « The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms », Journal of Accounting Research, vol. 38, n° 2, autumn, pp. 387-417.