Haresh Sapra

Booth School of Business, University of Chicago

Leon Carroll Marshall Professor of Accounting

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

  • Booth School of Business, University of Chicago

SCHOLARLY PAPERS

23

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302

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386

Scholarly Papers (23)

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1.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Guillaume Plantin, Haresh Sapra and Hyun Song Shin
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 4,439 (2,386)
Citation 25

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2.

Corporate Governance and Innovation: Theory and Evidence

Downloads 3,171 ( 4,215)
Citation 55

Corporate Governance and Innovation: Theory and Evidence

3rd Annual Conference on Empirical Legal Studies Papers, Chicago Booth Research Paper No. 08-05
Number of pages: 56 Posted: 26 Mar 2008 Last Revised: 12 Jun 2014
Haresh Sapra, Ajay Subramanian and Krishnamurthy Subramanian
Booth School of Business, University of Chicago, Georgia State University and Indian School of Business (ISB), Hyderabad
Downloads 1,712 (11,472)
Citation 10

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Anti-takeover laws, Blockholders, Corporate Governance, Innovation, External Governance, Internal Governance, Monitoring, Takeovers

Corporate Governance and Innovation: Theory and Evidence

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 80 Posted: 03 Feb 2013 Last Revised: 08 May 2013
Haresh Sapra, Ajay Subramanian and Krishnamurthy Subramanian
Booth School of Business, University of Chicago, Georgia State University and Indian School of Business (ISB), Hyderabad
Downloads 1,459 (14,739)
Citation 16

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3.

Marking to Market: Panacea or Pandora's Box?

Journal of Accounting Research, Vol. 46, No. 2, pp. 435-460, 2008
Number of pages: 32 Posted: 30 Jul 2008 Last Revised: 11 Nov 2010
Guillaume Plantin, Haresh Sapra and Hyun Song Shin
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 2,004 (9,086)
Citation 16

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4.

Auditor Conservatism and Investment Efficiency

Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
Number of pages: 35 Posted: 17 Jul 2008 Last Revised: 13 Feb 2009
Tong Lu and Haresh Sapra
University of Houston and Booth School of Business, University of Chicago
Downloads 1,796 (10,799)
Citation 7

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auditor conservatism, audit quality, investment efficiency, nonaudit services

5.

Accounting Conservatism and the Efficiency of Debt Contracts

Downloads 1,633 ( 12,578)
Citation 55

Accounting Conservatism and the Efficiency of Debt Contracts

Journal of Accounting Research, Forthcoming, Chicago GSB Research Paper No. 08-02
Number of pages: 54 Posted: 17 Jul 2008 Last Revised: 10 Feb 2009
Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign
Downloads 1,510 (13,945)
Citation 57

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Accounting Conservatism and the Efficiency of Debt Contracts

Number of pages: 54 Posted: 06 May 2009
Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign
Downloads 123 (271,066)

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6.

The Economic Trade-Offs in the Fair Value Debate

Chicago Booth Research Paper No. 09-35
Number of pages: 35 Posted: 02 Oct 2009 Last Revised: 27 Mar 2010
Haresh Sapra
Booth School of Business, University of Chicago
Downloads 908 (30,433)
Citation 5

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Amplification Mechanism, Fair Value Accounting, Financial Stability, Historical Cost Accounting

7.

Should Banks' Stress Test Results Be Disclosed? An Analysis of the Costs and Benefits

Foundations and Trends in Finance, Forthcoming
Number of pages: 51 Posted: 15 Dec 2013
Itay Goldstein and Haresh Sapra
University of Pennsylvania - The Wharton School - Finance Department and Booth School of Business, University of Chicago
Downloads 907 (30,606)
Citation 42

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Bank stress tests, stress tests disclosures

8.

Do Accounting Measurement Regimes Matter? A Discussion of Mark-to-Market Accounting and Liquidity Pricing

Journal of Accounting & Economics (JAE), Vol. 45, No. 2 & 3, pp. 379-387, 2008
Number of pages: 17 Posted: 30 Jul 2008 Last Revised: 21 Sep 2008
Haresh Sapra
Booth School of Business, University of Chicago
Downloads 742 (40,129)
Citation 5

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Mark-to-Market, Historical Cost, Liquidity Pricing, Accounting Measurement

9.

Marking to Market, Liquidity and Financial Stability

Number of pages: 33 Posted: 30 Jul 2008
Guillaume Plantin, Haresh Sapra and Hyun Song Shin
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 655 (47,536)
Citation 5

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Marking to market, accounting regime, monetary policy, financial stability

10.

How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency

Downloads 631 ( 49,826)

How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency

Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 13-01
Number of pages: 43 Posted: 03 Jan 2013 Last Revised: 23 Jan 2014
Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign
Downloads 631 (49,166)
Citation 22

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Transparency, Mandatory Financial Reporting, Frequency of Financial Reporting, Real Effects of Disclosure, Managerial Myopia

How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency

Journal of Accounting Research, Vol. 52, No. 2, 2014
Posted: 11 Sep 2014
Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign

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Transparency, Mandatory Financial Reporting, Frequency of Financial Reporting, Real Effects of Disclosure, Managerial Myopia

11.

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

Downloads 622 ( 50,792)
Citation 31

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

Journal of Accounting Research, Forthcoming
Number of pages: 79 Posted: 24 Jan 2016
Chandra Kanodia and Haresh Sapra
University of Minnesota - Carlson School of Management and Booth School of Business, University of Chicago
Downloads 622 (50,127)
Citation 31

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Real Effects, Disclosure, Accounting Measurement, Accounting Standards, Transparency, Price Efficiency, Economic Efficiency

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 15 Jul 2016
Chandra Kanodia and Haresh Sapra
University of Minnesota - Carlson School of Management and Booth School of Business, University of Chicago

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real effects, disclosure, accounting measurement, accounting standards, transparency, price efficiency, economic efficiency

12.

Agency Conflicts, Prudential Regulation, and Marking to Market

Chicago Booth Research Paper No. 11-05
Number of pages: 53 Posted: 13 Jan 2011
Tong Lu, Haresh Sapra and Ajay Subramanian
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 419 (82,915)
Citation 6

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13.

Do Derivatives Disclosures Impede Sound Risk Management?

Chicago GSB Research Paper No. 08-04
Number of pages: 35 Posted: 17 Jul 2008
Haresh Sapra and Hyun Song Shin
Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 409 (85,282)
Citation 3

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14.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 61 Posted: 25 Feb 2020 Last Revised: 08 Sep 2020
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 327 (110,022)
Citation 6

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CECL; Expected Loss Model; Incurred Loss Model; Capital Requirements; Loan Loss Provisioning; Real Effects; Banking Regulation

15.

Market Pressure, Control Rights, and Innovation

Chicago GSB Research Paper No. 08-01
Number of pages: 35 Posted: 17 Jul 2008 Last Revised: 25 Oct 2014
Luis Rayo, Haresh Sapra and Miguel Diaz
University of Chicago - Booth School of Business, Booth School of Business, University of Chicago and affiliation not provided to SSRN
Downloads 279 (130,273)
Citation 1

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16.

Hedge Disclosures, Futures Prices, and Production Distortions

Number of pages: 45 Posted: 30 Jul 2008
Chandra Kanodia, Arijit Mukherji, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, Deceased, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign
Downloads 271 (134,262)
Citation 6

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hedge disclosures; future prices; information efficiency; production distortions

17.

Information Management and Valuation: An Experimental Investigation

Number of pages: 63 Posted: 30 Jul 2008
John W. Dickhaut, Margaret Ledyard, Arijit Mukherji and Haresh Sapra
Chapman University (Deceased), University of Texas at Austin - Department of Economics, Deceased and Booth School of Business, University of Chicago
Downloads 265 (137,425)
Citation 6

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sanitized disclosure, information management, sophisticated bidders, naive bidders, experimental economics

18.

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?

Number of pages: 38 Posted: 30 Jul 2008
Haresh Sapra
Booth School of Business, University of Chicago
Downloads 261 (139,572)
Citation 10

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19.

Interplay between Accounting and Prudential Regulation

Number of pages: 66 Posted: 13 Nov 2018 Last Revised: 02 Sep 2020
Jeremy Bertomeu, Lucas Mahieux and Haresh Sapra
Washington University in St. Louis - John M. Olin Business School, Tilburg University - Tilburg University School of Economics and Management and Booth School of Business, University of Chicago
Downloads 247 (147,415)
Citation 8

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Prudential Regulation, Accounting Standards, Capital Requirements, Loan Loss Provisioning

20.

Agency Conflicts, Bank Capital Regulation, and Marking-to-Market

Forthcoming, Accounting Review
Number of pages: 71 Posted: 25 Mar 2019
Tong Lu, Haresh Sapra and Ajay Subramanian
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 153 (227,353)
Citation 6

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mark-to-market accounting; bank regulation; agency conflicts

21.

Should Intangibles Be Measured: What are the Economic Trade-Offs?

Number of pages: 32 Posted: 14 Jul 2004
Chandra Kanodia, Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management, Booth School of Business, University of Chicago and University of Illinois at Urbana-Champaign
Downloads 123 (269,976)
Citation 10

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22.

Agency Conflicts, Bank Capital Regulation and Accounting Measurement

Number of pages: 36 Posted: 16 Dec 2016
Tong Lu, Haresh Sapra and Ajay Subramanian
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 112 (288,675)
Citation 1

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Accounting Measurement, Bank Capital Regulation, Agency Conflicts

23.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 21 (602,231)
Citation 1

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Asset Transfer Measurement Rules, Loan Sale, Securitization, Risk Transfer, Financial Institutions