Catherine Shakespeare

University of Michigan - Stephen M. Ross School of Business

701 Tappan Street

Ann Arbor, MI MI 48109

United States

SCHOLARLY PAPERS

12

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CITATIONS
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184

Scholarly Papers (12)

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 M. Dechow, Linda A. Myers and Catherine Shakespeare
University of Southern California - Leventhal 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 2,824 (3,839)
Citation 25

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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 M. Dechow, Linda A. Myers and Catherine Shakespeare
University of Southern California - Leventhal 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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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 2,590 (4,434)
Citation 58

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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 1,961 (7,259)
Citation 8

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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 1,497 (11,331)
Citation 20

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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 1,263 (14,786)
Citation 3

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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 1,023 (20,351)
Citation 3

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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 954 (22,189)
Citation 38

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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 807 (28,726)
Citation 17

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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 M. Dechow and Catherine Shakespeare
University of Southern California - Leventhal School of Accounting and University of Michigan - Stephen M. Ross School of Business
Downloads 713 (34,015)
Citation 12

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

10.

A Pecking Order Response to Regulatory Uncertainty: Evidence from Basel III

Ross School of Business Paper No. 1213
Number of pages: 59 Posted: 16 Nov 2013 Last Revised: 12 May 2018
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, Penn State University - Smeal College of Business, University of Michigan - Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 358 (80,891)

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regulation, fair value, policy uncertainty, pecking order, Basel III, mortgage servicing, originate-to-distribute, capital management

11.

Do Common Equity Investors Evaluate Companies’ Preferred Stock Based on Contractual Settlement Provisions or Other Economic Characteristics?

Number of pages: 60 Posted: 04 Oct 2018
Thomas Linsmeier, Clay Partridge and Catherine Shakespeare
University of Wisconsin-Madison, University of Wisconsin - Madison and University of Michigan - Stephen M. Ross School of Business
Downloads 38 (422,826)

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Preferred Stock, Liability versus Equity, Classification Schemes

12.

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