Implications of Survival and Data Trimming for Tests of Market Efficiency." Kothari, S.P., Jowell S. Sabino and Tzachi Zach. Journal of Accounting & Economics Vol. 39, No. 1 (2005): 129-161.
Performance Matched Discretionary Accrual Measures." Kothari, S.P., Andrew J. Leone and Charles E. Wasley. Journal of Accounting & Economics Vol. 39, No. 1 (2005): 163-197.
Testing Behavioral Finance Theories Using Trends and Consistency in Financial Performance." Chan, Wesley S., S.P. Kothari, and Richard Frankel. Journal of Accounting & Economics Vol. 38, (2004): 3-50.
Time-Series Coefficient Variation in Value-Relevance Regressions: A Discussion of Core, Guay, and Van Buskirk and New Evidence." Kothari, S.P. and Jay Shanken. Journal of Accounting & Economics Vol. 34, No. 1-3 (2003): 69-87.
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays." Kothari, S.P., Ted E. Laguerre and Andrew J. Leone. Review of Accounting Studies Vol. 7, No. 4 (2002): 355-382.
Are Corporations Reducing or Taking Risks with Derivatives?" Hentschel, Ludger and S.P. Kothari. Journal of Financial and Quantitative Analysis Vol. 36, No. 1 (2001): 93-118.