这个写的人很多啊，你能写出新意吗？

给你推荐几篇文章：

1. Maximilian, M., et al. (2013). "Recognition Versus Disclosure of Fair Values." Available at SSRN 2362362.
2. Kelly, B. and S. Pruitt (2013). "Market Expectations in the Cross-Section of Present Values." The Journal of Finance 68(5): 1721-1756.
3. Bhat, G., et al. (2011). "Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting." Journal of Accounting and Economics 52(2–3): 153-173.
4. Badertscher, B., et al. (2012). "A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis." The Accounting Review 87(1): 59-90.
5. Bratten, B., et al. (2012). "Fair value accounting and the predictive ability of earnings: Evidence from the banking industry." Available at SSRN 2165996.
6.Penman, S. H. (2007). "Financial reporting quality: is fair value a plus or a minus?" Accounting and Business Research 37(sup1): 33-44.

这几篇我觉得是最近比较有代表性的文章。如果楼主不打算深入，请至少把第6篇好好读一读。这个文章会告诉你到底公允价值与传统会计的差距在哪里。