Capital Markets Research in Accounting

By S. Kothari, I. Thank, Jeffery Abarbanell, Anwer S. Ahmed, Sudipta Basu, Patricia M. Dechow, Dan Gode, W. Guay, Charles M. C. Lee, Bob Lipe and 5 more. 2001

2,438 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fe2eb7197e486923134e8d37f0913d9041bbfe48

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Citations in the corpus

The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? (2008, result): “We present the results comparing ERCs of Andersen and Big 4 clients in the post-shredding announcement period on the left side of Table 7. Consistent with prior research (see Kothari (2001) for a summary), the coefficient estimate on UE is positive and significant.”
Efficiency and Stock Performance in European Banking (2003, positive): “…incorporate earnings information, even though the magnitude of changes in stock prices does not reflect the magnitude of changes in earnings (see Kothari, 2001, for an extensive review).3 In our study the focus of the investigation is shifted from the change in earnings to the change in cost…”
Performance, Growth and Earnings Management (2006, background): “The endogenously determined market response to reported earnings is more sensitive for firms with higher 1 For detailed discussions of earnings management literature, see Healy and Wahlen (1999), Kothari (2001), Schipper (1989), and other review papers.”
Persuasion: Empirical Evidence (2010, positive): “More recent studies (see Kothari 2001 for a review) use the median analyst forecast (the so-called consensus forecast) to measure investor expectations and detect an even larger response to earnings news.”
Price Convexity and Skewness (2007, background): “See Fama (1998) and Kothari (2001) for recent reviews.”
Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board (2005, neutral): “This literature, along with capital-markets research in accounting, generally focuses on the relation between reported accounting numbers and stock returns (or prices), thereby providing evidence on whether the required numbers add value to investors (see also Kothari, 2001).”
Do Firms Manage Earnings to Meet Dividend Thresholds (2008, positive): “(5)Healy and Wahlen (1999), Dechow and Skinner (2000), and Fields et al. (2001) provide excellent reviews of the earnings management literature. N.D. Daniel et al. / Journal of Accounting and Economics 45 (2008) 2–26 4”
Financial Accounting Information and Corporate Governance (2001, background): “(See Kothari (2001) for a review of research concerning”
The Accrual Anomaly: International Evidence (2003, neutral): “17 See Fama (1991, 1998), Kothari (2001), and Lee (2001) for recent surveys of capital market anomalies that researchers in finance and accounting have documented.”