Sharon P. Katz

INSEAD

Boulevard de Constance

CEDEP No. 11

F-7705 Fontainebleau Cedex, 77305

France

SCHOLARLY PAPERS

20

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6,319

CITATIONS
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Top 12,838

in Total Papers Citations

30

Scholarly Papers (20)

1.

Risk Management Research Report - Spring 2010

Risk Management Research Report, Spring 2010
Number of pages: 16 Posted: 23 Apr 2010
HEC Paris - Finance Department, affiliation not provided to SSRN, University of Massachusetts Amherst - Department of Finance, Brooklyn College - CUNY, Drexel University, Loyola Marymount University - Department of Finance and Computer Information Systems, University of Rochester - Simon Business School, Temple University - Department of Finance, Southern Illinois University at Edwardsville - Department of Economics & Finance, University of California, Santa Barbara - Department of Economics, University of California, San Diego (UCSD) - Rady School of Management, University of Utah - David Eccles School of Business, Purdue University - Krannert School of Management, HEC Paris - Finance Department, Harvard Law School, Columbia Business School - Finance and Economics, New York University (NYU) - Department of Finance, Department of Economics, Texas A&M University, Texas A&M University - Department of Economics, International Food Policy Research Institute (IFPRI), Catolica Lisbon School of Business and Economics, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Finance Department, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, INSEAD, University of South Florida - College of Business Administration, Fordham University - Gabelli School of Business, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business and Loyola University of Chicago - Department of Finance
Downloads 1,322 (12,735)

Abstract:

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Risk, Risk Management, Derivatives, Corporate Governance, Financial Derivatives, Value-At-Risk, VaR, Ethics, Volatility, Variance, Standard Deviation, Systemic, Systematic

2.

Does Public Ownership of Equity Improve Earnings Quality?

Harvard Business School Research Paper No. 09-105, Accounting Review, Forthcoming
Number of pages: 50 Posted: 23 Apr 2007 Last Revised: 27 Jul 2011
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 1,201 (14,721)
Citation 18

Abstract:

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conservatism, earnings management, earnings quality, private and public firms

3.

Tax Avoidance and Future Profitability

Columbia Business School Research Paper No. 13-10
Number of pages: 54 Posted: 03 Mar 2013
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 752 (29,365)

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Tax Avoidance, Profitability, DuPont Analysis

4.

Conforming Tax Avoidance and Capital Market Pressure

Kelley School of Business Research Paper No. 15-48, Columbia Business School Research Paper No. 15-63
Number of pages: 62 Posted: 17 Jun 2015 Last Revised: 04 Jul 2017
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 673 (34,583)

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Tax avoidance, Book-tax conformity, Capital market pressure, Private firms

5.

Do Debt Covenants Constrain Borrowings Prior to Violation? Evidence from SFAS 160

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 12 Jul 2012 Last Revised: 20 Jul 2018
Moshe Cohen, Sharon P. Katz, Sunay Mutlu and Gil Sadka
Columbia Business School, INSEAD, Kennesaw State University - Michael J. Coles College of Business and University of Texas at Dallas
Downloads 484 (52,447)

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Debt, covenants, financial constraints, leverage, investments, default

6.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Management Science, Forthcoming
Number of pages: 65 Posted: 17 Jan 2015 Last Revised: 22 Aug 2017
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business
Downloads 469 (54,623)

Abstract:

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public firms, private firms, cost of debt, bond valuation, credit rating

7.

Tax Avoidance and Dupont Measures of Future Performance

Columbia Business School Research Paper No. 15-29
Number of pages: 41 Posted: 22 Mar 2015
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 443 (58,435)

Abstract:

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Tax Avoidance, Financial Statement Analysis, DuPont Analysis

The Changing Relevance of Accounting Information to Debt Holders over Time

Number of pages: 52 Posted: 22 Oct 2012 Last Revised: 18 Aug 2017
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 341 (79,071)

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The Changing Relevance of Accounting Information to Debt Holders Over Time

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Posted: 07 Oct 2016
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD

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Bond valuation, bond returns, accounting information, conservatism

9.

Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity

Western Finance Association 2012 Annual Meeting
Number of pages: 55 Posted: 31 Aug 2011 Last Revised: 12 Jul 2012
Moshe Cohen, Sharon P. Katz and Gil Sadka
Columbia Business School, INSEAD and University of Texas at Dallas
Downloads 283 (98,043)

Abstract:

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Debt, covenants, financial constraints, leverage, investments, default

10.

State Contract Law and the Use of Accounting Information in Debt Contracts

Number of pages: 63 Posted: 10 Sep 2015 Last Revised: 18 Feb 2018
Stanford Law School, INSEAD, Kennesaw State University - Michael J. Coles College of Business and University of Texas at Dallas
Downloads 194 (142,936)

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debt contracts, debt covenants, state contract law

Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors

NBER Working Paper No. w14085
Number of pages: 63 Posted: 24 Jun 2008 Last Revised: 29 Oct 2014
Sharon P. Katz
INSEAD
Downloads 157 (172,793)
Citation 12

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Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors

Accounting Review, Vol. 84, No. 3, pp. 623-658, May 2009
Posted: 20 Nov 2008 Last Revised: 27 Jul 2011
Sharon P. Katz
INSEAD

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conservatism, earnings management, private and public firms, private equity sponsors

12.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Columbia Business School Research Paper No. 17-80
Posted: 03 Aug 2017
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business

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public firms, private firms, cost of debt, bond valuation, credit rating, and bankruptcy

13.

Public Equity and Audit Pricing in the United States

Journal of Accounting Research, Vol. 52, No. 2, 2014, Columbia Business School Research Paper No. 14-38
Posted: 10 Sep 2014
University of Notre Dame, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, INSEAD and University of Texas at Austin - McCombs School of Business

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public and private firms, ownership structure, audit fees, litigation risk

14.

State Contract Law and Debt Contracts

Journal of Law and Economics, Vol. 57 (2014)
Posted: 23 Jun 2013 Last Revised: 20 May 2016
Colleen Honigsberg, Sharon P. Katz and Gil Sadka
Stanford Law School, INSEAD and University of Texas at Dallas

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debt contracts, legal environment, corporate finance, law and economics

15.

Public Equity and Audit Pricing in the U.S.

Journal of Accounting Research, 2014
Posted: 04 Jan 2013 Last Revised: 10 Jan 2014
University of Notre Dame, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, INSEAD and University of Texas at Austin - Department of Accounting

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public and private firms, ownership structure, audit fees, litigation risk

16.

Citigroup 2007: Financial Reporting and Regulatory Capital

Harvard Business School Finance case no. 111-041
Posted: 16 Mar 2012
Eddie Riedl, Suraj Srinivasan and Sharon P. Katz
Boston University - Questrom School of Business, Harvard Business School and INSEAD

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17.

Eddie Bauer (B)

HBS Case No. 110-009, Harvard Business School Accounting & Management Unit
Posted: 05 Sep 2009
Paul M. Healy, Sharon P. Katz and Aldo Sesia
Harvard Business School, INSEAD and Harvard Business School

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18.

Eddie Bauer (C)

HBS Case No. 110-010, Harvard Business School Accounting & Management Unit
Posted: 05 Sep 2009
Paul M. Healy, Sharon P. Katz and Aldo Sesia
Harvard Business School, INSEAD and Harvard Business School

Abstract:

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19.

Eddie Bauer (A)

HBS Case No. 110-008, Harvard Business School Accounting & Management Unit
Posted: 05 Sep 2009
Paul M. Healy, Sharon P. Katz and Aldo Sesia
Harvard Business School, INSEAD and Harvard Business School

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20.

The Separation of Ownership and Control and Corporate Tax Avoidance

Journal of Accounting and Economics, Forthcoming, Columbia Business School Research Paper No. 13-64
Posted: 06 Feb 2009 Last Revised: 14 May 2014
Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego
University of Notre Dame, INSEAD and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Private equity, ownership structure, tax avoidance, tax planning, book-tax differences, cash effective tax rates, marginal tax rates