S.P. Kothari

38.4k total citations · 15 hit papers
127 papers, 27.5k citations indexed

About

S.P. Kothari is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, S.P. Kothari has authored 127 papers receiving a total of 27.5k indexed citations (citations by other indexed papers that have themselves been cited), including 100 papers in Accounting, 92 papers in Finance and 33 papers in Strategy and Management. Recurrent topics in S.P. Kothari's work include Auditing, Earnings Management, Governance (83 papers), Financial Markets and Investment Strategies (81 papers) and Corporate Finance and Governance (66 papers). S.P. Kothari is often cited by papers focused on Auditing, Earnings Management, Governance (83 papers), Financial Markets and Investment Strategies (81 papers) and Corporate Finance and Governance (66 papers). S.P. Kothari collaborates with scholars based in United States, China and Canada. S.P. Kothari's co-authors include Andrew J. Leone, Charles E. Wasley, Ray Ball, Ashok Robin, Jay Shanken, Daniel W. Collins, Jerold B. Warner, Ross L. Watts, Richard G. Sloan and Wayne R. Guay and has published in prestigious journals such as The Journal of Finance, Journal of Financial Economics and American Economic Review.

In The Last Decade

S.P. Kothari

122 papers receiving 25.2k citations

Hit Papers

Performance matched discretionary accrual measures 1989 2026 2001 2013 2005 2000 2001 1989 1998 1000 2.0k 3.0k 4.0k 5.0k

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
S.P. Kothari United States 60 24.3k 12.8k 11.7k 4.2k 1.4k 127 27.5k
Richard G. Sloan United States 48 23.1k 0.9× 10.7k 0.8× 12.0k 1.0× 3.0k 0.7× 1.2k 0.9× 112 25.3k
John R. Graham United States 67 26.8k 1.1× 13.3k 1.0× 10.5k 0.9× 9.6k 2.3× 910 0.7× 169 31.8k
Ray Ball United States 53 20.0k 0.8× 9.9k 0.8× 9.6k 0.8× 3.3k 0.8× 1.9k 1.4× 173 23.3k
Robert E. Verrecchia United States 49 21.3k 0.9× 13.3k 1.0× 9.2k 0.8× 4.2k 1.0× 1.4k 1.0× 118 25.5k
Patricia Dechow United States 40 27.9k 1.1× 9.8k 0.8× 15.1k 1.3× 3.1k 0.7× 1.6k 1.2× 77 30.1k
Mitchell A. Petersen South Africa 23 18.3k 0.8× 14.5k 1.1× 4.3k 0.4× 8.5k 2.0× 1.2k 0.9× 63 23.7k
Ross L. Watts United States 46 24.4k 1.0× 7.7k 0.6× 12.8k 1.1× 2.9k 0.7× 2.6k 1.9× 101 26.5k
Siew Hong Teoh United States 42 13.4k 0.6× 8.7k 0.7× 5.3k 0.4× 3.4k 0.8× 624 0.5× 112 16.5k
Paul A. Gompers United States 51 20.0k 0.8× 7.7k 0.6× 4.8k 0.4× 6.0k 1.4× 1.3k 1.0× 98 22.4k
Christian Leuz United States 55 24.8k 1.0× 9.7k 0.8× 12.2k 1.0× 3.1k 0.7× 1.9k 1.4× 114 27.8k

Countries citing papers authored by S.P. Kothari

Since Specialization
Citations

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

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

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-authorship network of co-authors of S.P. Kothari

This figure shows the co-authorship network connecting the top 25 collaborators of S.P. Kothari. A scholar is included among the top collaborators of S.P. Kothari based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with S.P. Kothari. S.P. Kothari is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Kothari, S.P., et al.. (2023). Illustrating the First Half-Century of Empirical Capital Markets Research in Accounting in Pictures. SSRN Electronic Journal. 2 indexed citations
2.
Guest, Nicholas M., S.P. Kothari, & Eric C. So. (2022). Flight to Earnings: The Role of Earnings in Periods of Capital Scarcity. Management Science. 69(8). 4908–4931. 6 indexed citations
3.
Guest, Nicholas M., S.P. Kothari, & Robert C. Pozen. (2022). Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?. The Accounting Review. 97(6). 297–326. 18 indexed citations
4.
Kothari, S.P., et al.. (2019). Discussion of “Accounting quality and the transmission of monetary policy”. Journal of Accounting and Economics. 68(2-3). 101262–101262. 9 indexed citations
6.
Kothari, S.P., et al.. (2012). Generating Superior Performance in Private Equity: A New Investment Methodology. SSRN Electronic Journal. 3 indexed citations
7.
Ball, Ray, S.P. Kothari, & Valeri V. Nikolaev. (2012). On Estimating Conditional Conservatism. The Accounting Review. 88(3). 755–787. 195 indexed citations
8.
Dechow, Patricia, S.P. Kothari, & Ross L. Watts. (2006). The Relation Between Earnings and Cash Flows. SSRN Electronic Journal. 91 indexed citations
9.
Kothari, S.P., et al.. (2004). Implications of Survival and Data Trimming for Tests of Market Efficiency. SSRN Electronic Journal. 18 indexed citations
10.
Guay, Wayne R., S.P. Kothari, & Richard G. Sloan. (2003). Accounting for Employee Stock Options. SSRN Electronic Journal. 5 indexed citations
11.
Kothari, S.P.. (2002). Contemporary accounting research : synthesis and critique. North-Holland eBooks. 2 indexed citations
12.
Kothari, S.P., et al.. (2002). Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures Versus R&D Outlays. SSRN Electronic Journal. 66 indexed citations
13.
Hentschel, Ludger & S.P. Kothari. (2001). Are Corporations Reducing or Taking Risks with Derivatives. SSRN Electronic Journal. 26 indexed citations
14.
Kothari, S.P.. (2000). The role of financial reporting in reducing financial risks in the market. RePEc: Research Papers in Economics. 44. 89–112. 97 indexed citations
15.
Hentschel, Ludger & S.P. Kothari. (1998). Life Insurance or Lottery: Are Corporations Managing or Taking Risks with Derivatives?. SSRN Electronic Journal. 7 indexed citations
16.
Ball, Ray, S.P. Kothari, & Charles E. Wasley. (1998). Is Research On Trading Rules Implementable? The Case Of Short-Term Contrarian Strategies. SSRN Electronic Journal.
17.
Kothari, S.P. & Jerold B. Warner. (1997). Measuring Mutual Fund Performance. SSRN Electronic Journal. 4 indexed citations
18.
Kothari, S.P. & Jerold B. Warner. (1995). Measuring Long-Horizon Security Price Performance. SSRN Electronic Journal. 116 indexed citations
19.
Dechow, Patricia, S.P. Kothari, & Ross L. Watts. (1995). The Correlation Structure of Earnings Cash Flows and Accruals. SSRN Electronic Journal. 5 indexed citations
20.
Kothari, S.P. & Ray Ball. (1993). Economic determinants of the relation between earnings changes and stock returns. 68(3). 622–638. 107 indexed citations

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.

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