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S.P. Kothari

S.P. Kothari

D-Index & Metrics

Economics and Finance

D-Index
72
Citations
61980
World Ranking
404
National Ranking
274

Overview

S.P. Kothari is affiliated with MIT in the United States and works primarily in the field of Business, Management, and Accounting. Their research spans several subfields including Accounting, Finance, Strategy and Management, Economics and Econometrics, and Sociology and Political Science.

The main topics covered in their publications reflect a focus on Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies, Corruption and Economic Development, Banking Stability, Regulation, Efficiency, Auction Theory and Applications, and Political Influence and Corporate Strategies.

Frequent coauthors collaborating with S.P. Kothari include:

  • Nicholas M. Guest
  • Luo Zuo
  • Liandong Zhang
  • Parth Venkat
  • Eric C. So

Key publication venues where S.P. Kothari has appeared multiple times are:

  • SSRN Electronic Journal
  • The Accounting Review
  • Management Science
  • Financial Management
  • Abacus

Recent papers by S.P. Kothari include:

  • "Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China" (2021) published in The Accounting Review
  • "Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?" (2022) published in The Accounting Review
  • "Share repurchases on trial: Large-sample evidence on share price performance, executive compensation, and corporate investment" (2023) published in Financial Management
  • "Flight to Earnings: The Role of Earnings in Periods of Capital Scarcity" (2022) published in Management Science
  • "Commission Savings and Execution Quality for Retail Trades" (2021) published in SSRN Electronic Journal

The body of work by S.P. Kothari reflects an engagement with empirical and theoretical aspects of accounting and finance, often involving governance and market behavior. The range of frequent coauthors and diversity of publication venues demonstrate interdisciplinary collaboration and integration of perspectives within the broader finance and accounting disciplines.

Best Publications

  • PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES

    S.P. Kothari;Andrew J. Leone;Charles E. Wasley

  • THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS

    Ray Ball;S.P Kothari;Ashok Robin

  • Capital markets research in accounting

    S.P Kothari

  • An analysis of intertemporal and cross-sectional determinants of earnings response coefficients

    Daniel W. Collins;Daniel W. Collins;S.P. Kothari

  • The relation between earnings and cash flows

    Patricia M. Dechow;S.P. Kothari;Ross L. Watts

  • Do Managers Withhold Bad News

    S. P. Kothari;Susan Shu;Peter D. Wysocki

  • Econometrics of Event Studies

    S.P. Kothari;Jerold B. Warner

  • Measuring long-horizon security price performance

    S.P. Kothari;Jerold B. Warner

  • Another Look at the Cross-section of Expected Stock Returns

    S. P. Kothari;Jay Shanken;Richard G. Sloan

  • A Market-Based Evaluation of Discretionary-Accrual Models

    W. Guay;S.P. Kothari;Ross Watts

  • A Market-Based Evaluation of Discretionary-Accrual Models

    Wayne R. Guay;S. P. Kothari;Ross L. Watts

  • The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

    S. P. Kothari;Xu Li;James E. Short

  • Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays

    S. P. Kothari;Ted E. Laguerre;Andrew J. Leone

  • The Benefits of Financial Statement Comparability

    Gus De Franco;S.P. Kothari;Rodrigo S. Verdi

  • Price and return models

    S.P. Kothari;Jerold L. Zimmerman

  • Performance Matched Discretionary Accrual Measures

    S.P. Kothari;Andrew J. Leone;Charles E. Wasley

  • Book-to-market, dividend yield, and expected market returns: A time-series analysis

    S.P. Kothari;Jay Shanken

  • The Econometrics of Event Studies

    S.P. Kothari;Jerold B. Warner

  • Determinants of the Informativeness of Analyst Research

    Richard Frankel;S. P. Kothari;Joseph P. Weber

  • Implications for GAAP from an analysis of positive research in accounting

    S.P. Kothari;Karthik Ramanna;Douglas J. Skinner

  • How Much Do Firms Hedge With Derivatives

    Wayne R Guay;S. P Kothari

  • The Effect of International Institutional Factors on Properties of Accounting Earnings

    Ray Ball;S.P. Kothari;Ashok Robin

  • The Effect of Disclosures by Management, Analysts, and Financial Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

    S.P. Kothari;Xu Li;James E. Short

Frequent Co-Authors

Jay Shanken
Jay Shanken Emory University
Ray Ball
Ray Ball University of Chicago
Wayne R. Guay
Wayne R. Guay University of Pennsylvania
Richard G. Sloan
Richard G. Sloan University of Southern California
Douglas J. Skinner
Douglas J. Skinner University of Chicago
Daniel W. Collins
Daniel W. Collins University of Iowa
Lenos Trigeorgis
Lenos Trigeorgis University of Cyprus
Patricia M. Dechow
Patricia M. Dechow University of Southern California

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