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Haresh Sapra

17 works· latest 2022· 2 institutionscluster: provisionalORCID 0000-0002-7772-5566

h-index17

i1017

Citations2,935

Works here17

Most cited in this library

Marking‐to‐Market: Panacea or Pandora's Box?2008 · 604 citations
Accounting Conservatism and the Efficiency of Debt Contracts2009 · 387 citations
Should Banks’ Stress Test Results be Disclosed? An Analysis of the Costs and Benefits2014 · 345 citations
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research2016 · 317 citations
How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency2014 · 256 citations

Works

17 shown

CECL: Timely Loan Loss Provisioning and Bank Regulation

Journal of Accounting Research·2022·3 authors·Open access

58citations

Interplay between Accounting and Prudential Regulation

The Accounting Review·2022·3 authors

37citations

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

The Accounting Review·2019·3 authors·Open access

31citations

Accounting and governance in Africa – contributions and opportunities for further research

Journal of Accounting in Emerging Economies·2017·3 authors

36citations

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

Journal of Accounting Research·2016·2 authors·Open access

317citations

Corporate Governance and Innovation: Theory and Evidence

Journal of Financial and Quantitative Analysis·2014·3 authors

Should Banks’ Stress Test Results be Disclosed? An Analysis of the Costs and Benefits

Foundations and Trends® in Finance·2014·2 authors·Open access

345citations

Auditor Conservatism and Investment Efficiency

The Accounting Review·2009·1 author·Open access

138citations

Accounting Conservatism and the Efficiency of Debt Contracts

Journal of Accounting Research·2009·4 authors·Open access

387citations

Marking‐to‐Market: Panacea or Pandora's Box?

Journal of Accounting Research·2008·3 authors·Open access

604citations

Fair Value Accounting and Financial Stability

SSRN Electronic Journal·2008·3 authors·preprint·Open access

116citations

Corporate Governance and Innovation: Theory and Evidence

SSRN Electronic Journal·2008·3 authors·preprint·Open access

92citations

Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing

Journal of Accounting and Economics·2007·1 author·Open access

34citations

Should Intangibles Be Measured: What Are the Economic Trade‐Offs?

Journal of Accounting Research·2004·3 authors·Open access

130citations

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?

Journal of Accounting Research·2002·1 author·Open access

69citations

Hedge Disclosures, Future Prices, and Production Distortions

Journal of Accounting Research·2000·4 authors

44citations