Selected Bibliography for Haresh Sapra

Charles T. Horngren Professor of Accounting

Home page of Haresh Sapra

Haresh Sapra author profile at Scopus

Published Works

"CECL: Timely Loan Loss Provisioning and Bank Regulation." Lucas Mahieux, Haresh Sapra and Gaoqing Zhang; Journal of Accounting Research, 2023, 61(1), pp. 3-46.

"Agency Conflicts, Bank Capital Regulation, and Marking-to-Market." Tong Lu, Haresh Sapra and Ajay Subramanian; The Accounting Review, 2019, 94(6), pp. 365-84.

"A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research." Chandra Kanodia and Haresh Sapra; Journal of Accounting Research, 2016, 54(2), pp. 623-76.

"Corporate Governance and Innovation: Theory and Evidence." Haresh Sapra, Ajay Subramanian and Krishnamurthy V. Subramanian; Journal of Financial and Quantitative Analysis, 2014, 49(4), pp. 957-1003.

"How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency." Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan; Journal of Accounting Research, 2014, 52(2), pp. 357-87.

"Should Banks'stress Test Results Be Disclosed? An Analysis of the Costs and Benefits." Itay Goldstein and Haresh Sapra; Foundations and Trends in Finance, 2013, 8(1), pp. 1-54.

"Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base." Haresh Sapra; Journal of Accounting Research, 2010, 48(2), pp. 383-91.

"Accounting Conservatism and the Efficiency of Debt Contracts." Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan; Journal of Accounting Research, 2009, 47(3), pp. 767-97.

"Auditor Conservatism and Investment Efficiency." Tong Lu and Haresh Sapra; The Accounting Review, 2009, 84(6), pp. 1933-58.

"Do Accounting Measurement Regimes Matter? A Discussion of Mark-to-Market Accounting and Liquidity Pricing." Haresh Sapra; Journal of Accounting and Economics, 2008, 45(2-3), pp. 379-87.

"Marking-to-Market: Panacea or Pandora's Box?" Guillaume Plantin, Haresh Sapra and Hyun Song Shin; Journal of Accounting Research, 2008, 46(2), pp. 435-60.

"Marking to Market, Liquidity, and Financial Stability." Guillaume Plantin, Haresh Sapra and Hyun Song Shin; Monetary and Economic Studies, 2005, 23(S1), pp. 133-55.

"Should Intangibles Be Measured: What Are the Economic Trade-Offs?" Chandra Kanodia, Haresh Sapra and Raghu Venugopalan; Journal of Accounting Research, 2004, 42(1), pp. 89.

"Information Management and Valuation: An Experimental Investigation." Haresh Sapra, John Dickhaut, Arijit Mukherji and Margaret Ledyard; Games and Economic Behavior, 2003, 44(1), pp. 26-53.

"Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?" Haresh Sapra; Journal of Accounting Research, 2002, 40(3), pp. 933.

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?; Haresh Bhagwandas Sapra; Ph.D. Dissertation, University of Minnesota, 2000.

"Hedge Disclosures, Future Prices, and Production Distortions." Chandra Kanodia, Arijit Mukherji, Haresh Sapra and Raghu Venugopalan; Journal of Accounting Research, 2000, 38(Supplement), pp. 53-82.