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- Publications
- Influence
PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
- S. Kothari, Andrew J. Leone, Charles E. Wasley
- Economics
- 1 February 2005
Prior research shows that extant discretionary accrual models are misspecified when applied to firms with extreme performance. Nonetheless, use of such models in tests of earnings management and… Expand
THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS
- Ray E. Ball, S. Kothari, A. Robin
- Economics
- 1 February 2000
International differences in the demand for accounting income predictably affect the way it incorporates economic income (dividend-adjusted change in market value) over time. We characterize the… Expand
Capital Markets Research in Accounting
- S. Kothari
- Economics
- 2000
I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and… Expand
Do Managers Withhold Bad News
- S. Kothari, Susan Z. Shu, P. Wysocki
- Business
- 1 March 2009
In this study, we examine whether managers delay disclosure of bad news relative to good news. If managers accumulate and withhold bad news up to a certain threshold, but leak and immediately reveal… Expand
The Relation Between Earnings and Cash Flows
- Patricia M. Dechow, S. Kothari, R. Watts
- Economics
- 27 May 1998
A model of earnings, cash flows and accruals is developed assuming a random walk sales process, variable and fixed costs, and that the only accruals are accounts receivable and payable, and… Expand
Econometrics of Event Studies
- S. Kothari, J. B. Warner
- Computer Science, Geography
- 2007
TLDR
PERFORMANCE MATCHED DISCRETIONARY ACCRUALS
- S. Kothari, Andrew J. Leone, Charles E. Wasley
- Business
- 2005
- 457
- 53
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. Kothari, X. Li, J. E. Short
- Business
- 1 September 2009
ABSTRACT: We document systematic evidence of risk effects of disclosures culled from a virtually exhaustive set of sources from the print medium. We content analyze more than 100,000 disclosure… Expand
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
- S. Kothari, Ted E. Laguerre, Andrew J. Leone
- Economics, Business
- 17 February 2002
We propose and implement a new method to estimate the relation between R&D investments and the uncertainty of future benefits from those investments. The empirical analysis compares the relative… Expand
Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association
- D. Collins, S. Kothari, J. Shanken, Richard G. Sloan
- Economics
- 1 November 1994
We assess earnings lack of timeliness and value- irrelevant noise in earnings as explanations for the weak contemporaneous return-earnings association. Earnings lack timeliness because objectivity,… Expand