Search Results - "Kothari, S."

Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation by Kothari, S. P., Mizik, Natalie, Roychowdhury, Sugata

“…We assess the role of both accruals manipulation (AM) and real activities manipulation (RAM) in inducing overvaluation at the time of a seasoned equity…”
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Do Managers Withhold Bad News? by KOTHARI, S. P., SHU, SUSAN, WYSOCKI, PETER D.

“…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…”
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The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis by Kothari, S. P., Li, Xu, Short, James E.

“…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…”
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On Estimating Conditional Conservatism by Ball, Ray, Kothari, S. P., Nikolaev, Valeri V.

“…The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research…”
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Flight to Earnings: The Role of Earnings in Periods of Capital Scarcity by Guest, Nick, Kothari, S. P., So, Eric

“…We examine the link between the scarcity of arbitrage capital and investors’ response to firms’ earnings information. The cost of financing levered investment…”
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Implications for GAAP from an analysis of positive research in accounting by Kothari, S.P., Ramanna, Karthik, Skinner, Douglas J.

“…Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP’s principal focus is on control (performance measurement and…”
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The Benefits of Financial Statement Comparability by DE FRANCO, GUS, KOTHARI, S.P., VERDI, RODRIGO S.

“…Investors, regulators, academics, and researchers all emphasize the importance of financial statement comparability. However, an empirical construct of…”
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Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ by Kothari, S. P.

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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism by BALL, RAY, KOTHARI, S. P., NIKOLAEV, VALERI V.

“…A substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of economic shocks ("news"), and how it depends on…”
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Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years by KOTHARI, S. P., WASLEY, CHARLES

“…ABSTRACT We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the…”
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Analysts' Forecasts and Asset Pricing: A Survey by Kothari, S.P, So, Eric, Verdi, Rodrigo

“…This survey reviews the literature on sell-side analysts' forecasts and their implications for asset pricing. We review the literature on the supply and demand…”
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The Case Against Restricting Stock Buybacks by Guest, Nicholas, Kothari, S P, Venkat, Parth

“…Guest et al discuss their study which outlines the benefits of the stock buyback practice, as stated by its proponents, and provides evidence that casts doubt…”
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Long-Term Impact of Economic Conditions on Auditors' Judgment by He, Xianjie, Kothari, S. P., Xiao, Tusheng, Zuo, Luo

“…We find that economic conditions at the time an auditor enters the labor market have a long-term impact on her judgment and decision making. Specifically,…”
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Share repurchases on trial: Large‐sample evidence on share price performance, executive compensation, and corporate investment by Guest, Nicholas, Kothari, S. P., Venkat, Parth

“…Using a large sample of US stocks covering more than three decades, we empirically examine common criticisms of and rationales for stock repurchases…”
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Optimization of Extracellular Polymeric Substances production using Azotobacter beijreinckii and Bacillus subtilis and its application in chromium (VI) removal by Chug, Ravneet, Gour, Vinod Singh, Mathur, Shruti, Kothari, S.L.

“…•Optimization of EPS production by Azotobacter beijreinckii and Bacillus subtilis.•EPS extracted from Bacillus subtilis is more efficient in Cr(VI)…”
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Capital markets research in accounting by Kothari, S.P

“…I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in…”
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Savitri Shrivastava by Kothari, S S

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The challenge of phasing-out fossil fuel finance in the banking sector by Rickman, J., Falkenberg, M., Kothari, S., Larosa, F., Grubb, M., Ameli, N.

“…A timely and well-managed phase-out of bank lending to the fossil fuel sector is critical if Paris climate targets are to remain within reach. Using a systems…”
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Performance matched discretionary accrual measures by Kothari, S.P., Leone, Andrew J., Wasley, Charles E.

“…We examine the specification and power of tests based on performance-matched discretionary accruals, and make comparisons with tests using traditional…”
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Determinants of the informativeness of analyst research by Frankel, Richard, Kothari, S.P., Weber, Joseph

“…We examine cross-sectional determinants of the informativeness of analyst research, i.e., their effect on security prices, controlling for endogeneity among…”
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