Haresh Sapra Explained

Haresh Sapra
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^[1] at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules.^[2] He is currently a senior editor of the Journal of Accounting Research.^[3]

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.^{[4] [5]}

Notes and References

1. Web site: Two Indian-Americans Among 13 Named Professorships at U Chicago . 9 July 2019 . News India Times.
2. Web site: Haresh Sapra . The University of Chicago Booth School of Business . en.
3. Web site: Editorial Information . The University of Chicago Booth School of Business.
4. Web site: Maurer . Mark . New Credit-Loss Standard Could Benefit Lenders if Regulators Loosen Capital Requirements, Study Says . Wall Street Journal . 11 February 2020.
5. Web site: Bank loss provisioning rules: a convenient scapegoat in the Covid-19 crisis? . LSE Business Review . 13 May 2020.