Haresh Sapra

University of Chicago - Booth School of Business

Professor of Accounting

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

19

DOWNLOADS
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SSRN RANKINGS

Top 1,372

in Total Papers Downloads

16,735

CITATIONS
Rank 2,497

SSRN RANKINGS

Top 2,497

in Total Papers Citations

223

Scholarly Papers (19)

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), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 3,484 (1,664)
Citation 10

Abstract:

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
University of Chicago - Booth School of Business, Georgia State University and Indian School of Business (ISB), Hyderabad
Downloads 1,583 (7,668)
Citation 14

Abstract:

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
University of Chicago - Booth School of Business, Georgia State University and Indian School of Business (ISB), Hyderabad
Downloads 1,138 (13,054)
Citation 14

Abstract:

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), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 1,609 (6,290)
Citation 84

Abstract:

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
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Downloads 1,370 (9,690)
Citation 38

Abstract:

Accounting Conservatism and the Efficiency of Debt Contracts

Number of pages: 54 Posted: 06 May 2009
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Downloads 103 (208,959)
Citation 38

Abstract:

5.

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 University of Chicago - Booth School of Business
Downloads 1,363 (8,575)
Citation 5

Abstract:

auditor conservatism, audit quality, investment efficiency, nonaudit services

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
University of Chicago - Booth School of Business
Downloads 800 (20,746)
Citation 2

Abstract:

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

7.

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
University of Chicago - Booth School of Business
Downloads 681 (26,626)
Citation 4

Abstract:

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

8.

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), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 561 (34,461)
Citation 4

Abstract:

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

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
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Downloads 471 (45,631)
Citation 2

Abstract:

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
University of Minnesota - Carlson School of Management, University of Minnesota - Carlson School of Management, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign

Abstract:

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

10.

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 University of Chicago - Booth School of Business
Downloads 405 (27,844)
Citation 5

Abstract:

Bank stress tests, stress tests disclosures

11.

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
University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 373 (58,706)
Citation 4

Abstract:

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, University of Chicago - Booth School of Business and Georgia State University
Downloads 339 (63,555)
Citation 1

Abstract:

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 University of Chicago - Booth School of Business
Downloads 325 (71,517)

Abstract:

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 University of Chicago - Booth School of Business

Abstract:

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

14.

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 Sr.
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and affiliation not provided to SSRN
Downloads 236 (96,106)
Citation 1

Abstract:

15.

Information Management and Valuation: An Experimental Investigation

Number of pages: 63 Posted: 30 Jul 2008
Chapman University (Deceased), University of Texas at Austin - Department of Economics, Deceased and University of Chicago - Booth School of Business
Downloads 235 (98,174)
Citation 5

Abstract:

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

16.

Hedge Disclosures, Futures Prices, and Production Distortions

Number of pages: 45 Posted: 30 Jul 2008
University of Minnesota - Carlson School of Management, Deceased, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Downloads 230 (98,999)
Citation 12

Abstract:

hedge disclosures; future prices; information efficiency; production distortions

17.

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?

Number of pages: 38 Posted: 30 Jul 2008
Haresh Sapra
University of Chicago - Booth School of Business
Downloads 195 (111,495)
Citation 10

Abstract:

18.

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

Number of pages: 32 Posted: 14 Jul 2004
University of Minnesota - Carlson School of Management, University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Downloads 68 (239,227)
Citation 14

Abstract:

19.

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, University of Chicago - Booth School of Business and Georgia State University
Downloads 0 (425,638)

Abstract:

Accounting Measurement, Bank Capital Regulation, Agency Conflicts