S.P. Kothari

Gordon Y Billard Professor of Accounting and Finance, MIT Sloan School of Management
S.P. Kothari

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Andrew Wong

Education

Ph.D., accounting, The University of Iowa; M.B.A., Indian Institute of Management Ahmedabad

Summary of Experience

Professor Kothari is an expert on financial reporting and capital markets. His research interests include the measurement of security price performance, the effect of disclosures by management on the equity cost of capital, and the economic determinants of the relationship between earnings changes and stock returns. Professor Kothari also has expertise in valuation, asset allocation, and international accounting practices. From 2019 to 2021, he served as the chief economist and director of the Division of Economic and Risk Analysis at the US Securities and Exchange Commission (SEC). Professor Kothari has provided expert reports and trial testimony, and has consulted to leading US and international banks and asset management companies, US steel companies, Ernst & Young, KPMG, PricewaterhouseCoopers, and the US Department of Justice. He has published articles in peer-reviewed journals such as Management Science, The Accounting Review, and the Journal of Accounting Research. For over 20 years, Professor Kothari served as an editor of the Journal of Accounting and Economics. Previously, he was the global head of equity research for Barclays Global Investors, where he was responsible for research supporting its active equity strategies.