Note: All articles are the sole copyright of the respective publishers. Materials are provided for educational use only.
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CECL: Timely Loan Loss Provisioning and Bank Regulation with Lucas Mahieux and Gaoqing Zhang, Journal of Accounting Research (2023) 61: 3-46.
Interplay between Accounting and Prudential Regulation with Jeremy Bertomeu and Lucas Mahieux, The Accounting Review (2023) 98: 29-53
Agency Conflicts, Marking to Market, and Banking Regulation with T. Lu, and A. Subramanian. The Accounting Review (2019) 94: 365-384
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research with C. Kanodia, Journal of Accounting Research (2016) 54: 623–676
How Frequent Financial Reporting Causes Managerial Short-termism: An Equilibrium Analysis of the Costs and Benefits of Reporting Frequency, with F. Gigler, C. Kanodia, and R. Venugopalan, Journal of Accounting Research 52 (2014): 357-387.
Corporate Governance and Innovation: Theory and Evidence, with A. Subramanian, and K. Subramanian, Journal of Financial and Quantitative Analysis 4 (2014): 957–1003.
Should Banks’ Stress Tests Results Be Made Public? An Analysis of the Costs and Benefits, with Itay Goldstein, Foundations and Trends in Finance 8 (2013): 1–53.
Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base, Journal of Accounting Research, 48 (2010): 383-391.
The Economic Trade-offs in the Fair Value Debate, Journal of Law, Economics, & Policy, 6 (2010): 193–218.
Auditor Conservatism and Investment Efficiency, with T. Lu, The Accounting Review, 84 (2009): 1933–1958
Accounting Conservatism and the Efficiency of Debt Contracts, with F. Gigler, C. Kanodia, and R. Venugopalan, Journal of Accounting Research, 47 (2009): 767–797
Do Accounting Measurement Systems Matter? A Discussion of Mark–to–Market Accounting and Liquidity Pricing, Journal of Accounting and Economics, 45 (2008): 379-387
Marking-to-Market: Panacea or Pandora’s Box?, with G. Plantin and H. S. Shin, Journal of Accounting Research, 46 (2008): 435-460. This paper was featured in the Economist magazine on August 30, 2007 and as the cover story of Risk Magazine on December 1, 2008
Should Intangibles be Measured: What are the Economic Trade–offs?, with C. Kanodia and R. Venugopalan, Journal of Accounting Research, 42 (2004): 89-120
Information Management and Valuation: An Experimental Investigation, with J. Dickhaut, A. Mukherji, and M. Ledyard, Games and Economic Behavior, 44 (2003): 26-53
Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation? Journal of Accounting Research, 40 (2002): 933-964
Hedge Disclosures, Futures Prices, and Production Distortions, with C. Kanodia, A. Mukherji and R. Venugopalan, Journal of Accounting Research, 38 (Supplement 2000): 53-82