00448nas a2200109   4500008004100000245007200041210006800113260002100181653001500202100001800217856010300235       2001                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aAtlanta GAc200110aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-2