S. P. Kothari

Publications6
h-index4
Citations1,826
Highly Influential Citations150
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  • Publications
  • Influence
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
Abstract Stock pride change associated with a given unexpected earnings change (the earnings response coefficient) exhibits cross-sectional and temporal variation. We predict and document evidence… Expand
  • 1,503
  • 119
Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance
We study the stock market reaction to aggregate earnings news. Previous research shows that, for individual firms, stock prices react positively to earnings news but require several quarters to fully… Expand
  • 243
  • 27
Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in Pp&E Versus R&D
Accounting standards reflect a trade-off between relevance and reliability. This trade-off is intensely debated in the context of the accounting standard for R&D costs. However, almost all of the… Expand
  • 64
  • 3
Beta and Book-to-Market: Is the Glass Half Full or Half Empty?
We review recent empirical work on the determinants of the cross-section of expected returns. This literature, which includes the influential work by Fama and French (1992, 1993), tends to ignore the… Expand
  • 10
  • 1
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Experimental determination of axial dispersion coefficient in a bubble column
Abstract A new graphical method of finding axial dispersion coefficients in a bubble column is developed. This method requires only the area above an experimental curve, thus is simpler than the… Expand
  • 4
Economics of biomass-derived alcohol application in fuel cells
Unlike conventional internal combustion engines, the fuel cell can offer high thermal efficiencies even with low-proof ethanol. Manufacture of low-proof ethanol results in a considerable savings in… Expand
  • 2