Catherine Shakespeare

University of Michigan - Stephen M. Ross School of Business

701 Tappan Street

Ann Arbor, MI MI 48109

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 5,162

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Top 5,162

in Total Papers Downloads

16,659

TOTAL CITATIONS
Rank 6,066

SSRN RANKINGS

Top 6,066

in Total Papers Citations

273

Scholarly Papers (15)

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Patricia Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 3,000 (9,003)
Citation 47

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securitizations, earnings management, fair value, financial expert, outside directors, reliability, gain

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Journal of Accounting & Economics (JAE), 2009
Posted: 05 Nov 2009
Patricia Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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securitizations, fair value, earnings management, financial expertise, outside directors, gains, asset derecognition

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,784 (10,073)
Citation 70

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002

Review of Accounting Studies, Vol. 13, No. 1, March 2008
Posted: 12 Apr 2007
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

3.

Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?

The Accounting Review, Vol. 88, No. 4, pp. 1143-1177, Rock Center for Corporate Governance at Stanford University Working Paper No. 121, Stanford University Graduate School of Business Research Paper No. 2107
Number of pages: 55 Posted: 07 Mar 2010 Last Revised: 02 Feb 2015
University of Washington - Michael G. Foster School of Business, Financial Accounting Standards Board, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,176 (15,307)
Citation 34

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fair value accounting, credit risk, banking industry

4.

An Evaluation of Sfas No. 130 Comprehensive Income Disclosures

Number of pages: 53 Posted: 11 Jan 2005
Kennesaw State University, Financial Accounting Standards Board, University of Michigan - Stephen M. Ross School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,601 (24,702)
Citation 15

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Comprehensive income, capital markets, SFAS 130, summary measures of performance

5.

The Causes and Consequences of Internal Control Problems in Nonprofit Organizations

Number of pages: 45 Posted: 02 Apr 2010
Christine Petrovits, Catherine Shakespeare and Aimee Shih
College of William and Mary - Mason School of Business, University of Michigan - Stephen M. Ross School of Business and National University of Singapore (NUS)
Downloads 1,540 (26,243)
Citation 13

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internal control, nonprofit organizations, donors, government grants

6.

Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?

Number of pages: 62 Posted: 19 Nov 2009 Last Revised: 19 Sep 2012
Dan Amiram, Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 1,180 (38,810)
Citation 10

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securitizations, asset writedowns, retained interest, information asymmetry, financial crisis, financial institutions

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Number of pages: 54 Posted: 29 Sep 2004
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Stanford University, University of Michigan - Stephen M. Ross School of Business and University of Southern California - Marshall School of Business
Downloads 1,028 (46,540)
Citation 23

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Bond Ratings, Information Intermediaries, Contracting, NRSRO

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Journal of Accounting & Economics (JAE),Vol. 42, No. 3, pgs. 303-334, 2006
Posted: 28 Aug 2006
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Stanford University, University of Michigan - Stephen M. Ross School of Business and University of Southern California - Marshall School of Business

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Bond Ratings, Information Intermediaries, Contracting, NRSRO

8.

Are Asset Securitizations Sales or Loans?

University of Michigan Ross School of Business Research Paper
Number of pages: 36 Posted: 17 Aug 2006
Wayne R. Landsman, Ken V. Peasnell and Catherine Shakespeare
University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Downloads 868 (59,792)
Citation 20

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securitizations, SPE, SFAS 140, guarantee

9.

Do Managers Time Securitization Transactions to Obtain Accounting Benefits?

Number of pages: 49 Posted: 08 Sep 2006
Patricia Dechow and Catherine Shakespeare
USC Marshall School of Business and University of Michigan - Stephen M. Ross School of Business
Downloads 808 (65,927)
Citation 32

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securitizations, window-dressing, timing, SFAS 125, SFAS 140

10.

Anticipatory effects around proposed regulation: Evidence from Basel III

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 16 Nov 2013 Last Revised: 22 Jan 2022
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, Pennsylvania State University, University of Michigan - Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 745 (73,421)
Citation 7

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Regulation, Anticipatory Effects, Fair Value, Financial Reporting, Basel III, Event Study, Research Design

11.

Evidence on the Usefulness of Banks' Return on Tangible Common Equity Measures

Number of pages: 68 Posted: 23 Sep 2022 Last Revised: 22 Jun 2024
John L. Campbell, Joe López-Vilaró, Catherine Shakespeare and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, University of Arkansas, University of Michigan - Stephen M. Ross School of Business and University of Arkansas, Fayetteville - Sam M. Walton College of Business
Downloads 504 (120,303)

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disclosure, non-gaap, banking, capital adequacy, regulation

12.

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Number of pages: 59 Posted: 12 Jul 2021 Last Revised: 06 Feb 2024
John L. Campbell, Owen Davidson and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business and University of Michigan - Stephen M. Ross School of Business
Downloads 223 (291,636)
Citation 1

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Fair Value; Disclosure; Regulation; Information Content; Signal Complementarity

13.

Investors' Assessment of the Dilution and Solvency Effects of Preferred Stock Instruments

Number of pages: 52 Posted: 07 May 2020 Last Revised: 19 Dec 2023
Thomas Linsmeier, Clay Partridge and Catherine Shakespeare
University of Wisconsin-Madison, The Ohio State University and University of Michigan - Stephen M. Ross School of Business
Downloads 202 (320,368)
Citation 1

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preferred stock, balance sheet classification, capital structure theory, dilution versus solvency; liabilities versus equity

14.

What Can We Learn About Credit Risk from Debt Valuation Adjustments?

Review of Accounting Studies, Forthcoming
Posted: 24 Oct 2022 Last Revised: 27 Oct 2022
Wen Lin, Argyro Panaretou, Grzegorz Pawlina and Catherine Shakespeare
Central University of Finance and Economics, Lancaster University - Lancaster University Management School, Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business

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Financial liabilities, Fair value option, Debt valuation adjustments, Credit risk

15.

A Discussion of ‘Financial Reporting of Fair Value Based on Model Inputs versus Market Inputs: Evidence From Mortgage Servicing Rights’

Review of Accounting Studies, Vol. 18, No. 3, 2013
Posted: 06 Nov 2013
Bradley E. Hendricks and Catherine Shakespeare
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan - Stephen M. Ross School of Business

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Mortgage servicing rights, Fair value, Market inputs, Managerial inputs