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S. P. Kothari
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Journal Articles

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

Nicholas M. Guest, S. P. Kothari, Robert C. Pozen
Journal: The Accounting Review
The Accounting Review (2022) 97 (6): 297–326.
https://doi.org/10.2308/TAR-2019-0003
Published: 01 October 2022
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Journal Articles

Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China

Xianjie He, S. P. Kothari, Tusheng Xiao, Luo Zuo
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 249–277.
https://doi.org/10.2308/TAR-2018-0651
Published: 01 May 2022
View article titled, Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China
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Includes: Supplementary data
Journal Articles

Accounting Information in Corporate Governance: Implications for Standard Setting

S. P. Kothari
Journal: The Accounting Review
The Accounting Review (2019) 94 (2): 357–361.
https://doi.org/10.2308/accr-10651
Published: 01 March 2019
View article titled, Accounting Information in Corporate Governance: Implications for Standard Setting
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Journal Articles

Long-Term Impact of Economic Conditions on Auditors' Judgment

Xianjie He, S. P. Kothari, Tusheng Xiao, Luo Zuo
Journal: The Accounting Review
The Accounting Review (2018) 93 (6): 203–229.
https://doi.org/10.2308/accr-52009
Published: 01 November 2018
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Journal Articles

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

Sudarshan Jayaraman, S. P. Kothari
Journal: The Accounting Review
The Accounting Review (2016) 91 (2): 535–558.
https://doi.org/10.2308/accr-51199
Published: 01 March 2016
View article titled, Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector
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Journal Articles

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

S. P. Kothari, Natalie Mizik, Sugata Roychowdhury
Journal: The Accounting Review
The Accounting Review (2016) 91 (2): 559–586.
https://doi.org/10.2308/accr-51153
Published: 01 March 2016
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Journal Articles

On Estimating Conditional Conservatism

Ray Ball, S. P. Kothari, Valeri V. Nikolaev
Journal: The Accounting Review
The Accounting Review (2013) 88 (3): 755–787.
https://doi.org/10.2308/accr-50371
Published: 01 May 2013
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Journal Articles

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

S. P. Kothari, Xu Li, James E. Short
Journal: The Accounting Review
The Accounting Review (2009) 84 (5): 1639–1670.
https://doi.org/10.2308/accr.2009.84.5.1639
Published: 01 September 2009
View article titled, The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis
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Journal Articles

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

John E. Core, Wayne R. Guay, S. P. Kothari
Journal: The Accounting Review
The Accounting Review (2002) 77 (3): 627–652.
https://doi.org/10.2308/accr.2002.77.3.627
Published: 01 July 2002
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