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Haresh Sapra

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Haresh Sapra
Born (1964-11-07) November 7, 1964 (age 56)
🏳️ NationalityAmerican
💼 Occupation

Haresh Sapra (born 7th November 1964) is the Charles T. Horngren Professor of Accounting at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules. [1] He is currently a senior editor of the Journal of Accounting Research [2]

Sapra is applied theorist who is best known for his research on the impact of mark-to-market accounting on bank stability and the role of accounting conservatism on debt contracting. [3] [4] .


Sapra graduated from the University of Houston with a Bachelor’s Degree in Accounting in 1991. In 2000, Sapra earned a PhD in Business Administration from the University of Minnesota.


Haresh B. Sapra has been a member of the faculty at the University of Chicago since 2000. He has been a visiting professor at Imperial College London. His current research focuses on the impact on loan loss provisioning models such as the Current Expected Credit Loss Model (CECL) on banking regulation. [5][6].

Major Publications[edit]

  • (2000) 'Hedge Disclosures, Futures Prices, and Production Distortions' "Journal of Accounting Research" 38, 53-82
  • (2002) 'Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?' "Journal of Accounting Research" 40, 933-964
  • (2003) 'Information Management and Valuation: An Experimental Investigation' "Games and Economic Behavior" 44, 26-53
  • (2004) 'Should Intangibles be Measured: What are the Economic Trade–offs?' "Journal of Accounting Research" 42, 89-120
  • (2008) 'Marking-to-Market: Panacea or Pandora’s Box?' " Journal of Accounting Research" 46, 435-460.
  • (2008) 'Do Accounting Measurement Systems Matter? A Discussion of Mark–to–Market Accounting and Liquidity Pricing' "Journal of Accounting and Economics" 45, 379-387
  • (2009) 'Accounting Conservatism and the Efficiency of Debt Contracts' "Journal of Accounting Research" 47, 767–797
  • (2009) 'Auditor Conservatism and Investment Efficiency' "The Accounting Review" 84, 1933–1958
  • (2010) 'The Economic Trade-offs in the Fair Value Debate' "Journal of Law, Economics, & Policy" 6, 193–218.
  • (2013) 'Should Banks’ Stress Tests Results Be Made Public? An Analysis of the Costs and Benefits' "Foundations and Trends in Finance" 8, 1–53.
  • (2014) 'Corporate Governance and Innovation: Theory and Evidence' "Journal of Financial and Quantitative Analysis" 4, 957–1003.
  • (2014) 'How Frequent Financial Reporting Causes Managerial Short-termism: An Equilibrium Analysis of the Costs and Benefits of Reporting Frequency' "Journal of Accounting Research" 52, 357-387.
  • (2016) 'A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research' "Journal of Accounting Research" 54, 623–676.
  • (2019) 'Agency Conflicts, Marking to Market, and Banking Regulation' "The Accounting Review" 94, 365-384.


  1. "University of Chicago Faculty Page" [1]
  2. "Journal of Accounting Research Editors" [2]
  3. Marking-to-Market: Panacea or Pandora’s Box?, with G. Plantin and H. S. Shin, Journal of Accounting Research, 46 (2008) [3]
  4. Accounting Conservatism and the Efficiency of Debt Contracts, with F. Gigler, C. Kanodia, and R. Venugopalan, Journal of Accounting Research, 47 (2009). [4]
  5. "New Credit-Loss Standard Could Benefit Lenders if Regulators Loosen Capital Requirements, Study Says" [5]
  6. "INSIGHT: Covid-19 Crisis and Banks’ Provisioning Models" [6]

Haresh Sapra[edit]

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