S. P. Kothari

23 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0003-1120-1177

MIT Sloan School of Management, Cambridge, MA, USA

Publications

• The economics of ESG disclosure regulation — Review of Accounting Studies 2025 (name-matched, not ORCID-linked)
• The first half-century of empirical capital markets research in accounting in pictures — Review of Accounting Studies 2025 (name-matched, not ORCID-linked)
• Flight to Earnings: The Role of Earnings in Periods of Capital Scarcity — Management Science 2023
• Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China — The Accounting Review 2022
• Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay? — The Accounting Review 2022 (name-matched, not ORCID-linked)
• Asymmetric Returns and the Economic Content of Accruals and Investment — Management Science 2021 (name-matched, not ORCID-linked)
• Commemorating the 50-Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years — Journal of Accounting Research 2019 (name-matched, not ORCID-linked)
• Accounting Information in Corporate Governance: Implications for Standard Setting — The Accounting Review 2019
• Long-Term Impact of Economic Conditions on Auditors' Judgment — The Accounting Review 2018
• Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism — Journal of Accounting Research 2013 (name-matched, not ORCID-linked)
• On Estimating Conditional Conservatism — The Accounting Review 2013 (name-matched, not ORCID-linked)
• The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis — The Accounting Review 2009 (name-matched, not ORCID-linked)
• Do Managers Withhold Bad News? — Journal of Accounting Research 2009 (name-matched, not ORCID-linked)
• Investment Banking and Analyst Objectivity: Evidence from Analysts Affiliated with Mergers and Acquisitions Advisors — Journal of Financial and Quantitative Analysis 2008 (name-matched, not ORCID-linked)
• The Economic Dilution of Employee Stock Options: Diluted EPS for Valuation and Financial Reporting — The Accounting Review 2002 (name-matched, not ORCID-linked)
• Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays — Review of Accounting Studies 2002 (name-matched, not ORCID-linked)
• Are Corporations Reducing or Taking Riskswith Derivatives? — Journal of Financial and Quantitative Analysis 2001 (name-matched, not ORCID-linked)
• Evaluating Mutual Fund Performance — The Journal of Finance 2001 (name-matched, not ORCID-linked)
• Discussion of “The Relation Between Analysts' Forecasts of Long-Term Earnings Growth and Stock Price Performance Following Equity Officering” — Contemporary Accounting Research 2000 (name-matched, not ORCID-linked)
• Another Look at the Cross-section of Expected Stock Returns — The Journal of Finance 1995 (name-matched, not ORCID-linked)
• Sensitivity of Multivariate Tests of the Capital Asset-Pricing Model to the Return Measurement Interval — The Journal of Finance 1993 (name-matched, not ORCID-linked)