Faculty & Research

S. P. Kothari

Gordon Y Billard Professor of Management
Professor of Accounting

Biography | Publications

Please note that S.P. Kothari is on sabbatical.

SP Kothari has broad-ranging interests and expertise in accounting and finance. His research focuses on financial reporting and capital markets, explaining the diversity in international accounting practices, use of employee stock options for compensating executives and accounting for stock options, evaluating investment performance, and corporate uses of derivatives for hedging and speculation. In addition, Kothari is an expert on economic policy issues in India. Kothari served on the Board of Directors of Vicarious Visions from 1996-2005 and is a senior consultant at Charles River Associates.

Recently published research includes "Capital market research in accounting," Journal of Accounting & Economics 2001. He also co-authored "The Relation Between Earnings and Cash Flows," Journal of Accounting & Economics, 1998; "The Effect of International Institutional Factors on Properties of Accounting Earnings," Journal of Accounting & Economics 1998; and "How much do corporations hedge with derivatives?" in the Journal of Financial Economics.

Web Site: http://web.mit.edu/kothari/www

Working Papers: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=17425