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 102
- Auditing, Earnings Management, Governance 85
- Corporate Finance and Governance 67
- Finance 94
- Financial Markets and Investment Strategies 83
- Financial Risk and Volatility Modeling 7
- Banking stability, regulation, efficiency 6
- Co-authors
- Andrew J. Leone (5 shared papers)Charles E. Wasley (9 shared papers)Ray Ball (13 shared papers)Jerold B. Warner (10 shared papers)Ashok Robin (2 shared papers)Jay Shanken (16 shared papers)Daniel W. Collins (4 shared papers)Ross L. Watts (5 shared papers)
- Journals
- Journal of Accounting and Economics (17 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 StatesSingaporeChina
In The Last Decade
S.P. Kothari
123 papers receiving 26.4k citations
S.P. Kothari's Hit Papers
Peers
Comparison fields: 5 of 105
- Accounting 25.3k
- Finance 13.4k
- Strategy and Management 12.2k
- Economics and Econometrics 4.6k
- Management Information Systems 1.4k
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 130 papers — load more, or switch the sort, to bring in the rest.
| # | Work | ||
|---|---|---|---|
| 1 | Performance matched discretionary accrual measures Hit paper breakdown → | 2005 | 5360 |
| 2 | The effect of international institutional factors on properties of accounting earnings Hit paper breakdown → | 2000 | 2696 |
| 3 | Capital markets research in accounting Hit paper breakdown → | 2001 | 1820 |
| 4 | An analysis of intertemporal and cross-sectional determinants of earnings response coefficients Hit paper breakdown → | 1989 | 1394 |
| 5 | The relation between earnings and cash flows Hit paper breakdown → | 1998 | 1155 |
| 6 | Performance Matched Discretionary Accrual Measures Hit paper breakdown → | 2001 | 1042 |
| 7 | 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 | 801 |
| 8 | Measuring long-horizon security price performance Hit paper breakdown → | 1997 | 785 |
| 9 | Another Look at the Cross‐section of Expected Stock Returns Hit paper breakdown → | 1995 | 713 |
| 10 | A Market-Based Evaluation of Discretionary Accrual Models Hit paper breakdown → | 1996 | 676 |
| 11 | The Effect of International Institutional Factors on Properties of Accounting Earnings Hit paper breakdown → | 1999 | 660 |
| 12 | Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays Hit paper breakdown → | 2002 | 623 |
| 13 | 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 | 586 |
| 14 | Price and return models Hit paper breakdown → | 1995 | 547 |
| 15 | Book-to-market, dividend yield, and expected market returns: A time-series analysis Hit paper breakdown → | 1997 | 542 |
| 16 | Determinants of the informativeness of analyst research Hit paper breakdown → | 2006 | 502 |
| 17 | 2003 | 452 | |
| 18 | Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation Hit paper breakdown → | 2015 | 404 |
| 19 | 1994 | 403 | |
| 20 | 1987 | 396 |
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 130 papers that have together received 28.9k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (85 papers), Financial Markets and Investment Strategies (83 papers), Corporate Finance and Governance (67 papers), Financial Reporting and Valuation Research (32 papers), Housing Market and Economics (12 papers), Monetary Policy and Economic Impact (9 papers), Financial Risk and Volatility Modeling (7 papers) and Banking stability, regulation, efficiency (6 papers). The work is most often cited by research in Accounting (25.3k citations), Finance (13.4k citations), Strategy and Management (12.2k citations), Economics and Econometrics (4.6k citations) and Management Information Systems (1.4k citations). S.P. Kothari has collaborated with scholars based in United States, Singapore and China. Frequent co-authors include Andrew J. Leone, Charles E. Wasley, Ray Ball, Jerold B. Warner, Ashok Robin, Jay Shanken, Daniel W. Collins, 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.