Research
Note: All articles are the sole copyright of the respective publishers. Materials are provided for educational use only.
Publications
Measuring Greenhouse Gas Emissions: What are
the Costs and Benefits? with Lucas Mahieux and Gaoqing Zhang, Forthcoming at Journal of Accounting Research
Bridging
Theory and Empirical Research in Accounting with Matthias Breuer, Eva Labro and Anastasia A. Zakolyukina ,
Journal of Accounting Research (2024) 62.3: 1121-1139.
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