Haresh Sapra

{{Short description|American academic}}

{{Infobox economist

| name = Haresh Sapra

| birth_date =

| nationality = American

| institution = University of Chicago

| field = Accounting, Information economics

| alma_mater = University of Houston
University of Minnesota

}}

Haresh Sapra is the Charles T. Horngren Professor of Accounting{{cite web|title=Two Indian-Americans Among 13 Named Professorships at U Chicago |date=9 July 2019 |url=https://www.newsindiatimes.com/two-indian-americans-among-13-named-professorships-at-u-chicago/ |publisher=News India Times}} at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules.{{cite web |title=Haresh Sapra |url=https://www.chicagobooth.edu/faculty/directory/s/haresh-sapra |website=The University of Chicago Booth School of Business |language=en}} He is currently a senior editor of the Journal of Accounting Research.{{cite web |title=Editorial Information |url=https://research.chicagobooth.edu/arc/journal-of-accounting-research/editorial-information |website=The University of Chicago Booth School of Business}}

Sapra is an 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.

Education

Sapra graduated from the University of Houston with a bachelor's degree in accounting in 1991. In 2000, he received a PhD in Business Administration from the University of Minnesota.

Career

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.{{cite web |last1=Maurer |first1=Mark |title=New Credit-Loss Standard Could Benefit Lenders if Regulators Loosen Capital Requirements, Study Says |url=https://www.wsj.com/articles/new-credit-loss-standard-could-benefit-lenders-if-regulators-loosen-capital-requirements-study-says-11581433202 |website=Wall Street Journal |date=11 February 2020}}{{cite web |title=Bank loss provisioning rules: a convenient scapegoat in the Covid-19 crisis? |url=https://blogs.lse.ac.uk/businessreview/2020/05/13/bank-loss-provisioning-rules-a-convenient-scapegoat-in-the-covid-19-crisis/ |website=LSE Business Review |date=13 May 2020}}

References

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