Author Page for S.P. Kothari

Dartmouth College - Tuck School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School

Downloads 6,367 (1,033)

Citation 33

Abstract:

4.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Downloads 5,909 ( 1,181)

Citation 66

3

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16

Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Downloads 5,392 (1,367)

Citation 41

Abstract:

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 13-65

Number of pages: 37 Posted: 02 Aug 2013

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Downloads 517 (54,765)

Citation 4

Abstract:

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Journal of Accounting Research, Vol. 51, No. 5, 2013

Posted: 28 Nov 2013

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Abstract:

5.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12

Number of pages: 49 Posted: 15 Sep 1999

Ray Ball, S.P. Kothari and Ashok Robin

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)

Downloads 5,563 (1,313)

Citation 71

Abstract:

6.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011

S.P. Kothari and Rebecca Lester

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business

Downloads 5,381 (1,384)

Citation 5

Abstract:

7.

Testing Behavioral Finance Theories Using Trends and Sequences in Financial Performance

MIT Sloan Working Paper No. 4375-02

Number of pages: 44 Posted: 20 Aug 2002

Wesley S. Chan, Richard M. Frankel and S.P. Kothari

Acadian Asset Management, Washington University in Saint Louis - Olin Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 4,702 (1,758)

Citation 18

Abstract:

8.

How Much Do Firms Hedge with Derivatives?

Downloads 4,437 ( 1,955)

Citation 20

3

How Much Do Firms Hedge with Derivatives?

AFA 2002 Atlanta Meetings

Number of pages: 58 Posted: 27 Mar 2001

Wayne R. Guay and S.P. Kothari

University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 2,628 (4,716)

Citation 19

Abstract:

How Much Do Firms Hedge with Derivatives?

Number of pages: 52 Posted: 13 Dec 2000

Wayne R. Guay and S.P. Kothari

University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,809 (8,818)

Citation 1

Abstract:

How Much Do Firms Hedge with Derivatives?

Journal of Financial Economics, Forthcoming

Posted: 31 Mar 2003

Wayne R. Guay and S.P. Kothari

University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

9.

Performance Matched Discretionary Accrual Measures

Downloads 4,241 ( 2,122)

2

Performance Matched Discretionary Accrual Measures

Simon School of Business Working Paper No. FR 01-04; MIT Sloan Working Paper No. 4335-01

Number of pages: 47 Posted: 29 Mar 2001

S.P. Kothari, Andrew J. Leone and Charles E. Wasley

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Miami and Simon School, University of Rochester

Downloads 4,241 (2,090)

Citation 131

Abstract:

Performance Matched Discretionary Accrual Measures

Journal of Accounting & Economics, Vol. 39, No. 1, 2005

Posted: 10 Mar 2004

S.P. Kothari, Andrew J. Leone and Charles E. Wasley

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Miami and Simon School, University of Rochester

Abstract:

10.

Evaluating Mutual Fund Performance

Number of pages: 46 Posted: 13 Apr 1998

S.P. Kothari and Jerold B. Warner

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School

Downloads 4,160 (2,195)

Citation 13

Abstract:

11.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22

Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010

S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Harvard University - Business School (HBS) and The University of Chicago - Booth School of Business

Downloads 4,153 (2,203)

Citation 13

Abstract:

12.

Properties of Implied Cost of Capital Using Analysts' Forecasts

Australian Journal of Management, Vol. 36, p. 125, 2011, MIT Sloan Working Paper No. 4422-03

Number of pages: 26 Posted: 15 Sep 2003 Last Revised: 17 Aug 2012

Wayne R. Guay, S.P. Kothari and Susan Shu

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management

Downloads 2,975 (3,885)

Citation 54

Abstract:

13.

The Benefits of Financial Statement Comparability

Downloads 2,727 ( 4,530)

Citation 28

2

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011

Gus De Franco, S.P. Kothari and Rodrigo S. Verdi

Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Downloads 2,727 (4,439)

Citation 25

Abstract:

The Benefits of Financial Statement Comparability

Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011

Posted: 19 Mar 2011 Last Revised: 23 Jan 2012

Gus De Franco, S.P. Kothari and Rodrigo S. Verdi

Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Abstract:

14.

Do Managers Withhold Bad News?

Journal of Accounting Research, Forthcoming, MIT Sloan Research Paper No. 4556-05

Number of pages: 54 Posted: 21 Sep 2005 Last Revised: 27 Apr 2012

S.P. Kothari, Susan Shu and Peter D. Wysocki

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Boston College - Carroll School of Management and Boston University Questrom School of Business

Downloads 2,421 (5,515)

Citation 31

Abstract:

15.

The Economic Dilution of Employee Stock Options: Diluted Eps for Valuation and Financial Reporting

Downloads 2,363 ( 5,757)

Citation 6

2

The Economic Dilution of Employee Stock Options: Diluted Eps for Valuation and Financial Reporting

Number of pages: 44 Posted: 27 Oct 1999

John E. Core, Wayne R. Guay and S.P. Kothari

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 2,363 (5,640)

Citation 6

Abstract:

The Economic Dilution of Employee Stock Options: Diluted Eps for Valuation and Financial Reporting

The Accounting Review, Forthcoming

Posted: 26 Mar 2002

John E. Core, Wayne R. Guay and S.P. Kothari

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

16.

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

CentER Discussion Paper Series No. 2006-103

Number of pages: 64 Posted: 28 Dec 2005

S.P. Kothari, Elena Loutskina and Valeri V. Nikolaev

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Virginia - Darden School of Business and University of Chicago Booth School of Business

Downloads 2,143 (6,740)

Citation 35

Abstract:

17.

Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in Pp&E Versus R&D

Simon School of Business Working Paper FR 99-02

Number of pages: 32 Posted: 02 Feb 1999

S.P. Kothari, Ted E. Laguerre and Andrew J. Leone

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and University of Miami

Downloads 2,131 (6,803)

Citation 106

Abstract:

18.

Determinants of the Informativeness of Analyst Research

MIT Sloan Working Paper No. 4243-02

Number of pages: 54 Posted: 19 Apr 2002

Richard M. Frankel, S.P. Kothari and Joseph Weber

Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,951 (7,933)

Citation 58

Abstract:

19.

On Estimating Conditional Conservatism

Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09

Number of pages: 56 Posted: 12 Feb 2011 Last Revised: 03 Dec 2012

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Downloads 1,896 (8,324)

Citation 33

Abstract:

20.

Generating Superior Performance in Private Equity: A New Investment Methodology

Downloads 1,377 ( 13,945)

Citation 2

2

Generating Superior Performance in Private Equity: A New Investment Methodology

Journal Of Investment Management, Forthcoming

Number of pages: 22 Posted: 21 Feb 2013 Last Revised: 16 Aug 2014

S.P. Kothari, Konstantin A. Danilov, CFA and Gitanjali Swamy

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and PCRI, Harvard Business School

Downloads 1,244 (15,978)

Abstract:

Generating Superior Performance in Private Equity: A New Investment Methodology

Journal Of Investment Management (JOIM); Third Quarter 2013

Number of pages: 22 Posted: 01 Oct 2013 Last Revised: 10 Mar 2017

S.P. Kothari, Konstantin A. Danilov, CFA and Gitanjali Swamy

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and PCRI, Harvard Business School

Downloads 133 (224,402)

Abstract:

21.

Beta and Book-to-Market: Is the Glass Half Full or Half Empty?

Simon School of Business Working Paper FR 97-20

Number of pages: 12 Posted: 21 Sep 1998

S.P. Kothari and Jay A. Shanken

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School

Downloads 1,367 (14,107)

Citation 6

Abstract:

22.

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

Number of pages: 73 Posted: 01 Apr 2008

S.P. Kothari, Xu Li and James E. Short

Massachusetts Institute of Technology (MIT) - Sloan School of Management, School of Business and San Diego Supercomputer Center, UC San Diego

Downloads 1,315 (14,963)

Citation 48

Abstract:

23.

The Behavior of Aggregate Corporate Investment

Simon Business School Working Paper No. FR 14-18, Tuck School of Business Working Paper No. 2511268, MIT Sloan Research Paper No. 5112-14

Number of pages: 43 Posted: 19 Oct 2014 Last Revised: 07 Jan 2015

S.P. Kothari, Jonathan Lewellen and Jerold B. Warner

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Dartmouth College - Tuck School of Business and University of Rochester – Simon Business School

Downloads 1,224 (16,678)

Citation 24

Abstract:

24.

Economics of Accounting Earnings

Number of pages: 217 Posted: 06 May 2018 Last Revised: 19 Dec 2019

Richard M. Frankel, S.P. Kothari and Luo Zuo

Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 1,184 (17,566)

Abstract:

25.

Analysts’ Forecasts and Asset Pricing: A Survey

Downloads 903 ( 26,197)

Citation 10

2

Analysts’ Forecasts and Asset Pricing: A Survey

Number of pages: 46 Posted: 16 Mar 2016

S.P. Kothari, Eric C. So and Rodrigo S. Verdi

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Downloads 903 (25,768)

Citation 10

Abstract:

Analysts’ Forecasts and Asset Pricing: A Survey

Annual Review of Financial Economics, Vol. 8, pp. 197-219, 2016

Posted: 18 Nov 2016

S.P. Kothari, Eric C. So and Rodrigo S. Verdi

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Abstract:

26.

Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?

Number of pages: 54 Posted: 06 Sep 2017 Last Revised: 30 Jan 2020

Nicholas M. Guest, S.P. Kothari and Robert Pozen

Cornell University - Samuel Curtis Johnson Graduate School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 828 (29,593)

Citation 4

Abstract:

27.

The Advantages of Using Earnings for Compensation: Matching Delivered Performance

Downloads 803 ( 30,888)

Citation 12

2

The Advantages of Using Earnings for Compensation: Matching Delivered Performance

Number of pages: 31 Posted: 31 Aug 2000

Michael J. Barclay, Dhananjay (Dan) K. Gode and S.P. Kothari

University of Rochester - Simon School (Deceased), New York University (NYU) - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 703 (36,444)

Citation 3

Abstract:

The Advantages of Using Earnings for Compensation: Matching Delivered Performance

NYU Working Paper No. 2451/27483

Number of pages: 31 Posted: 08 Oct 2008

Michael J. Barclay, Dan Gode and S.P. Kothari

University of Rochester - Simon School (Deceased), affiliation not provided to SSRN and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 100 (276,952)

Citation 2

Abstract:

28.

Long-Term Impact of Economic Conditions on Auditors’ Judgment

Downloads 774 ( 32,471)

Citation 6

2

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming

Number of pages: 54 Posted: 05 Jan 2017 Last Revised: 03 Oct 2018

Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo

Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 656 (40,048)

Citation 4

Abstract:

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming

Number of pages: 54 Posted: 21 Feb 2018 Last Revised: 03 Oct 2018

Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo

Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 118 (246,055)

Citation 2

Abstract:

29.

Implications of Data Restrictions on Performance Measurement and Tests of Rational Pricing

EFA 0174

Number of pages: 41 Posted: 29 Nov 1999

S.P. Kothari, Jowell S. Sabino and Tzachi Zach

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business

Downloads 712 (36,392)

Citation 17

Abstract:

30.

Determinants of Management Ownership of Unrestricted Equity: Overconfidence Versus Tax Explanations

EFA 2005 Moscow Meetings Paper

Number of pages: 55 Posted: 10 Mar 2005

Li Jin and S.P. Kothari

Harvard Business School - Finance Unit and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 413 (73,015)

Citation 1

Abstract:

31.

Flight-To-Earnings: The Role of Earnings in Periods of Capital Scarcity

Number of pages: 49 Posted: 10 Mar 2017 Last Revised: 30 Jan 2020

Nicholas M. Guest, S.P. Kothari and Eric C. So

Cornell University - Samuel Curtis Johnson Graduate School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 395 (76,877)

Abstract:

32.

The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility

Number of pages: 72 Posted: 31 Aug 2012 Last Revised: 04 Jan 2013

Sudarshan Jayaraman and S.P. Kothari

University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 345 (89,909)

Citation 4

Abstract:

33.

Effect of Personal Taxes on Managers' Decision to Sell Unrestricted Equity

Number of pages: 41 Posted: 19 Dec 2005

Li Jin and S.P. Kothari

Harvard Business School - Finance Unit and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 307 (102,218)

Citation 3

Abstract:

34.

Economics of Accounting Earnings

Number of pages: 217 Posted: 03 Dec 2019 Last Revised: 19 Dec 2019

Richard M. Frankel, S.P. Kothari and Luo Zuo

Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 290 (108,811)

Abstract:

35.

Commemorating the Fifty-Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past Fifty Years

Number of pages: 66 Posted: 10 Jul 2019

S.P. Kothari and Charles E. Wasley

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Simon School, University of Rochester

Downloads 283 (111,638)

Abstract:

36.

Asymmetric Returns and the Economic Content of Accruals and Investment

Number of pages: 34 Posted: 01 May 2018

Luca Del Viva, S.P. Kothari, Neophytos Lambertides and Lenos Trigeorgis

ESADE Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration

Downloads 279 (113,418)

Abstract:

37.

Knowledge Transfer in Audit Firms

Number of pages: 55 Posted: 08 Aug 2018 Last Revised: 22 Jul 2019

Xianjie He, S.P. Kothari, Tusheng Xiao and Luo Zuo

Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 216 (146,718)

Abstract:

38.

Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector

Accounting Review, Forthcoming, Simon Business School Working Paper No. FR 15-23

Number of pages: 51 Posted: 12 Jul 2015

Sudarshan Jayaraman and S.P. Kothari

University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 173 (179,799)

Citation 1

Abstract:

39.

Capture and Competition

Simon Business School Working Paper No. FR-16-13

Number of pages: 47 Posted: 25 Nov 2016

Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna

University of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Business School (HBS)

Downloads 168 (184,406)

Abstract:

40.

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Downloads 161 (191,162)

Citation 37

2

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011

Number of pages: 26 Posted: 24 Oct 2011 Last Revised: 17 Aug 2012

Wayne R. Guay, S.P. Kothari and Susan Shu

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management

Downloads 136 (220,425)

Abstract:

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011

Number of pages: 26 Posted: 05 May 2011 Last Revised: 17 Aug 2012

Wayne R. Guay, S.P. Kothari and Susan Shu

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management

Downloads 25 (527,129)

Abstract:

41.

Gains from Markowitz Optimization: Evidence from Re-Optimization of Mutual Fund Holdings

Number of pages: 44 Posted: 06 Jan 2019

Tony Elavia, S.P. Kothari, Xu Li and Haifeng You

Mackenzie Investments, Massachusetts Institute of Technology (MIT) - Sloan School of Management, The University of Hong Kong and Hong Kong University of Science & Technology (HKUST) - Department of Accounting

Downloads 107 (262,532)

Abstract:

42.

Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

Accounting Review, Forthcoming

Posted: 10 Jan 2012 Last Revised: 31 May 2015

S.P. Kothari, Natalie Mizik and Sugata Roychowdhury

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Washington and Boston College

Abstract:

43.

The Relation between Earnings and Cash Flows

Journal of Accounting & Economics, Vol. 25, 1998

Posted: 06 Sep 2006

Patricia Dechow, S.P. Kothari and Ross L. Watts

USC Marshall School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

44.

Implications of Survival and Data Trimming for Tests of Market Efficiency

Journal of Accounting and Economics, Forthcoming

Posted: 14 Sep 2004

S.P. Kothari, Jowell S. Sabino and Tzachi Zach

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business

Abstract:

45.

Asset Allocation with Inflation-Protected Bonds

Financial Analysts Journal, Vol. 60, No. 1, pp. 54-70, January/February 2004

Posted: 13 Feb 2004

S.P. Kothari and Jay A. Shanken

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School

Abstract:

46.

Investment Banking and Analyst Objectivity: Evidence from Analysts Affiliated With M&A Advisors

Journal of Financial and Quantitative Analysis (JFQA), Vol. 43, No. 4, 2008, MIT Sloan School Working Paper No. 4575-06

Posted: 12 Feb 2004 Last Revised: 03 Feb 2009

Adam C. Kolasinski and S.P. Kothari

Texas A&M University - Department of Finance and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

47.

Accounting for Employee Stock Options

American Economic Review, Forthcoming

Posted: 07 Mar 2003

Wayne R. Guay, S.P. Kothari and Richard G. Sloan

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Leventhal School of Accounting

Abstract:

48.

Time-Series Coefficient Variation in Value-Relevance Regressions: A Discussion of Core, Guay, and Van Buskirk and New Evidence

Journal of Accounting & Economics, Vol. 34, Nos. 1-3, pp. 69-87, January 2003

Posted: 05 Nov 2002

S.P. Kothari and Jay A. Shanken

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School

Abstract:

49.

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

Review of Accounting Studies, December 2002

Posted: 17 Feb 2002

S.P. Kothari, Ted E. Laguerre and Andrew J. Leone

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and University of Miami

Abstract:

50.

Are Corporations Reducing or Taking Risks with Derivatives?

Journal of Financial and Quantitative Analysis, March 2001

Posted: 18 Jan 2001

Ludger Hentschel and S.P. Kothari

Alternative Risk Premia Investments and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

51.

Life Insurance or Lottery: Are Corporations Managing or Taking Risks with Derivatives?

Posted: 29 Aug 1998

Ludger Hentschel and S.P. Kothari

Alternative Risk Premia Investments and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

52.

The CAPM: 'Reports of My Death Have Been Greatly Exaggerated'

FR 95-21

Posted: 20 Jul 1998

S.P. Kothari, Jay A. Shanken and Richard G. Sloan

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Emory University - Goizueta Business School and University of Southern California - Leventhal School of Accounting

Abstract:

53.

A Market-Based Evaluation of Discretionary-Accrual Models

Simon School of Business Working Paper FR 96-01

Posted: 05 Jul 1998

Wayne R. Guay, S.P. Kothari and Ross L. Watts

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

54.

Measuring Long-Horizon Security Price Performance

Working Paper FR 95-19

Posted: 01 Jul 1998

S.P. Kothari and Jerold B. Warner

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School

Abstract:

55.

Lack of Timeliness and Noise as Explanations for the Low Contemporaneous Return-Earnings Association

Rochester Working Paper No. FR 94-03

Posted: 25 Apr 1998

Daniel W. Collins, S.P. Kothari, Jay A. Shanken and Richard G. Sloan

University of Iowa - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Emory University - Goizueta Business School and University of Southern California - Leventhal School of Accounting

Abstract:

56.

Book-to-Market, Dividend Yield, and Expected Market Returns: A Time-Series Analysis

Working Paper FR 95-13

Posted: 25 Apr 1998

S.P. Kothari and Jay A. Shanken

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School

Abstract:

57.

Measuring Mutual Fund Performance

# FR 97-11

Posted: 01 Oct 1997

S.P. Kothari and Jerold B. Warner

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School

Abstract:

58.

Measuring Delivered Performance

Working Paper FR 96-07

Posted: 08 Sep 1997

Michael J. Barclay, Dhananjay (Dan) K. Gode and S.P. Kothari

University of Rochester - Simon School (Deceased), New York University (NYU) - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

59.

Earnings Versus Price Changes: Delivered Versus Expected Performance

Posted: 09 Sep 1996

Michael J. Barclay, Dhananjay (Dan) K. Gode and S.P. Kothari

University of Rochester - Simon School (Deceased), New York University (NYU) - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

60.

The Correlation Structure of Earnings Cash Flows and Accruals

Posted: 19 Jun 1995

Patricia Dechow, S.P. Kothari and Ross L. Watts

USC Marshall School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

61.

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, Volume 57, Issue 5

S.P. Kothari and Charles E. Wasley

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Simon School, University of Rochester

S.P. Kothari

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Gordon Y Billard Professor of Management

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Scholarly Papers (61)

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