Note: All articles are the sole copyright of the respective publishers. Materials are provided for educational use only.
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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