S.P. Kothari
Impact in
- Accounting top 0.01%
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Corporate Taxation and Avoidance
- Risk Management in Financial Firms
- Finance top 0.02%
- Financial Markets and Investment Strategies
Papers in
- Accounting 58
- Auditing, Earnings Management, Governance 50
- Corporate Finance and Governance 38
- Finance 54
- Financial Markets and Investment Strategies 49
- Financial Risk and Volatility Modeling 6
- Co-authors
- Andrew J. Leone (2 shared papers)Charles E. Wasley (5 shared papers)Ray Ball (9 shared papers)Ashok J. Robin (1 shared paper)Jerold B. Warner (4 shared papers)Daniel W. Collins (3 shared papers)Jay A. Shanken (11 shared papers)Ross L. Watts (4 shared papers)
- Journals
- Journal of Accounting and Economics (16 papers)The Accounting Review (10 papers)Journal of Financial Economics (8 papers)Journal of Accounting Research (5 papers)The Journal of Finance (4 papers)
- Partner nations
- United StatesChinaCanada
In The Last Decade
S.P. Kothari
72 papers receiving 17.8k citations
S.P. Kothari's Hit Papers
Peers
Comparison fields: 5 of 97
- Accounting 17.3k
- Finance 8.6k
- Strategy and Management 8.6k
- Economics and Econometrics 3.0k
- Management Information Systems 941
Countries citing papers authored by S.P. Kothari
This map shows the geographic impact of S.P. Kothari's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by S.P. Kothari with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites S.P. Kothari more than expected).
Fields of papers citing papers by S.P. Kothari
This network shows the impact of papers produced by S.P. Kothari. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by S.P. Kothari. The network helps show where S.P. Kothari may publish in the future.
Co-authors
The 25 scholars most cited alongside S.P. Kothari, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.
All Works
Showing the 20 most-cited of 73 papers — load more, or switch the sort, to bring in the rest.
| # | Work | ||
|---|---|---|---|
| 1 | Performance matched discretionary accrual measures Hit paper breakdown → | 2005 | 4794 |
| 2 | The effect of international institutional factors on properties of accounting earnings Hit paper breakdown → | 2000 | 2162 |
| 3 | Capital markets research in accounting Hit paper breakdown → | 2001 | 1385 |
| 4 | An analysis of intertemporal and cross-sectional determinants of earnings response coefficients Hit paper breakdown → | 1989 | 1056 |
| 5 | The relation between earnings and cash flows Hit paper breakdown → | 1998 | 953 |
| 6 | The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis Hit paper breakdown → | 2009 | 676 |
| 7 | 1997 | 585 | |
| 8 | 2002 | 543 | |
| 9 | 1995 | 531 | |
| 10 | 1996 | 517 | |
| 11 | Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. Hit paper breakdown → | 2007 | 496 |
| 12 | 1995 | 443 | |
| 13 | 2006 | 403 | |
| 14 | 1997 | 393 | |
| 15 | Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation Hit paper breakdown → | 2015 | 370 |
| 16 | 2003 | 351 | |
| 17 | 1994 | 310 | |
| 18 | 1987 | 306 | |
| 19 | 1989 | 279 | |
| 20 | 1992 | 238 |
About S.P. Kothari
S.P. Kothari is a scholar working on Accounting, Finance, Strategy and Management, Economics and Econometrics and General Economics, Econometrics and Finance, having authored 73 papers that have together received 19.8k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (50 papers), Financial Markets and Investment Strategies (49 papers), Corporate Finance and Governance (38 papers), Financial Reporting and Valuation Research (19 papers), Housing Market and Economics (8 papers), Financial Risk and Volatility Modeling (6 papers), Monetary Policy and Economic Impact (6 papers) and Law, Economics, and Judicial Systems (4 papers). The work is most often cited by research in Accounting (17.3k citations), Finance (8.6k citations), Strategy and Management (8.6k citations), Economics and Econometrics (3.0k citations) and Management Information Systems (941 citations). S.P. Kothari has collaborated with scholars based in United States, China and Canada. Frequent co-authors include Andrew J. Leone, Charles E. Wasley, Ray Ball, Ashok J. Robin, Jerold B. Warner, Daniel W. Collins, Jay A. Shanken, Ross L. Watts, Richard G. Sloan and Wayne R. Guay. Their work appears in journals such as Journal of Accounting and Economics, The Accounting Review, Journal of Financial Economics, Journal of Accounting Research and The Journal of Finance.
Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.