S
S.P. Kothari
Researcher at Massachusetts Institute of Technology
Publications - 140
Citations - 37430
S.P. Kothari is an academic researcher from Massachusetts Institute of Technology. The author has contributed to research in topics: Earnings & Cash flow. The author has an hindex of 68, co-authored 136 publications receiving 33914 citations. Previous affiliations of S.P. Kothari include University of Rochester & U.S. Securities and Exchange Commission.
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Performance matched discretionary accrual measures
TL;DR: In this article, the authors examine the specification and power of tests based on performance-matched discretionary accruals, and make comparisons with tests using traditional discretionary accumrual measures (e.g., Jones and modified-Jones models).
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The effect of international institutional factors on properties of accounting earnings
TL;DR: In this paper, the authors characterize the ''shareholder'' and ''stakeholder'' corporate governance models of common and code law countries respectively as resolving information asymmetry by public disclosure and private communication.
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Capital markets research in accounting
TL;DR: This paper reviewed empirical research on the relation between capital markets and financial statements and found that the principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process.
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An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
TL;DR: In this article, the authors predict and document evidence that the earnings response coefficient is a function of riskless interest rates and the riskiness, growth and/or persistence of earnings.
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The relation between earnings and cash flows
TL;DR: In this paper, a model of earnings, cash flows and accruals is developed assuming a random walk sales process, variable and fixed costs, and that the only accrual are accounts receivable and payable, and inventory.