4Abdle - Khalik, A. R. , 1973, The effect of affregating accounting reports on the quality of the lending decision : an empirical investigation, Journal of Accounting Research, 11,104 - 138.
5Chung, K - H, D. Ghicas, and V. Pastena, 1993, Lenders' use of accounting information in the oil and gas industry, Acounting Review,68,885 - 895.
6Diamond. D. W. , 1984. Financial intermediation and delegated monitoring. Review of Economic Studies,51,393 - 414.
7Fama,E. ,1985,What's different about banks?,Journal of Monerary Economics, 15,29 - 39.
8Manganelli, S and Engle, R F. Value at risk models in Finance [R]. European Central Bank Working Paper, 2001,75: 64-78.
9Manganelli, S and Engle, R F. Conditional autoregressive value at risk by regression quartiles [R]. NBER, Working Paper, 1999, 73:41-65.
10Acerbi,C, D, D Tasche. On the coherence of expected shortfall [ J ]. Journal of Banking and Finance, 2002,27(6) : 1487-1503.
