@article {1970276,
	title = {The Valuation Effect of Accounting Standard 158 on Firms with High and Low Financial Risk},
	journal = {Atlantic Economic Journal},
	volume = {39},
	year = {2011},
	month = {2011},
	pages = {47-57},
	keywords = {Finance},
	author = {Houmes,B. and Chira,Inga and Boylan,B.}
}
