Bala Dharan

Visiting Professor of Accounting

Research Interests

• Financial analysis of structured financing transactions and derivatives
• Fair value accounting and its impact on financial statements
• Disclosures of oil and gas valuation reserves and energy derivatives
• Stock market's use of accounting disclosures

Appointments

• J. Howard Creekmore Professor of Accounting Emeritus, Rice University
• Vice President-Finance Practice, Charles River Associates

Additional Information

Visiting Professor Dharan will teach the module Financial Statement Analysis: Getting Behind the Numbers during the 2009-2010 academic year.

Representative Publications

• "Valuation Issues in the Coming Wave of Goodwill and Asset Impairments," 15 Business Valuation Update 1 (April 2009)
• "FAS 157 - Fair Value Disclosures and Litigation Risk," with Jody Goldman & Kim Train Charles River Associates White Paper (October 2008)
• "A Liquidity-Based Explanation of Convertible Arbitrage Alphas," with George Batta and George Chacko Working Paper (June 2008)
• "The Case Against Reforming the WTO Enforcement Mechanism," IL. L. Rev. 319 (2008)