Jerold L. Zimmerman

University of Rochester - Simon Business School

Emeritus Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

29

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CITATIONS
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Top 2,527

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221

Scholarly Papers (29)

1.

What's Really Wrong with U.S. Business Schools?

Number of pages: 25 Posted: 01 Aug 2005
Harry DeAngelo, Linda DeAngelo and Jerold L. Zimmerman
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Rochester - Simon Business School
Downloads 5,954 (1,065)
Citation 7

Abstract:

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Business school rankings, MBA programs

2.

Can American Business Schools Survive?

Simon School of Business Working Paper No. FR 01-16
Number of pages: 31 Posted: 11 Sep 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 2,421 (5,039)
Citation 10

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3.

Business Ethics and Organizational Architecture

Simon Business School Working Paper No. FR 00-14
Number of pages: 25 Posted: 12 Dec 2000
James A. Brickley, Clifford W. Smith and Jerold L. Zimmerman
University of Rochester - Simon Business School, Simon Graduate School of Business, University of Rochester and University of Rochester - Simon Business School
Downloads 2,178 (6,022)
Citation 17

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4.

The Role of Accounting in the 21st Century Firm

Number of pages: 39 Posted: 04 Jan 2015
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1,753 (8,737)

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Knowledge-based firms, stewardship, efficient contracting, creative destruction, accounting standard setting, rules-based accounting standards, private equity

Conjectures Regarding Empirical Managerial Accounting Research

Simon School of Business Working Paper No. FR 01-01; JAE Rochester Conference April 2000
Number of pages: 21 Posted: 07 Feb 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1,617 (9,784)
Citation 25

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Conjectures Regarding Empirical Managerial Accounting Research

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 23 Oct 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School

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6.

Depreciation Policy Changes: Tax, Earnings Management, and Investment Opportunity Incentives

Simon School of Business Working Paper No. FR 99-06
Number of pages: 35 Posted: 20 Apr 1999
A. Scott Keating and Jerold L. Zimmerman
University of Chicago - Booth School of Business and University of Rochester - Simon Business School
Downloads 1,488 (11,395)
Citation 19

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7.

Management Compensation and the Managerial Labor Market

Journal of Accounting and Economics, Vol. 7 , No. 1-3, pp. 3-9, 1985
Number of pages: 11 Posted: 11 Dec 2003
Michael C. Jensen and Jerold L. Zimmerman
Harvard Business School and University of Rochester - Simon Business School
Downloads 1,334 (13,565)
Citation 20

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executive compensation, performance, golden parachutes, share price reaction, manager and shareholder interest

8.

Corporate Governance Myths: Comments on Armstrong, Guay, and Weber

Simon School Working Paper No. FR 10-29
Number of pages: 28 Posted: 23 Sep 2010
James A. Brickley and Jerold L. Zimmerman
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 1,232 (15,343)
Citation 12

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corporate governance, financial accounting, agency costs, contracting, debt contracts

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act

Journal of Accounting Research, Forthcoming, Simon School Working Paper No. FR 07-07
Number of pages: 62 Posted: 14 Sep 2007 Last Revised: 21 Apr 2009
Feng Gao, Joanna S. Wu and Jerold L. Zimmerman
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 932 (22,887)
Citation 28

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unintended consequences, regulations, Sarbanes-Oxley Act, Section 404

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act

Number of pages: 63 Posted: 30 Apr 2009
Joanna S. Wu and Jerold L. Zimmerman
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 39 (427,547)
Citation 28

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Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Simon School, University of Rochester, Research Paper No. FR 06-04
Number of pages: 49 Posted: 29 Feb 2004
Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of Miami, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 894 (24,411)
Citation 39

Abstract:

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Compensation, Conservatism, Accounting Earnings

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Journal of Accounting & Economics, Forthcoming, Simon School Working Paper No. FR 06-04
Posted: 30 Nov 2005
Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of Miami, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

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11.

Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

Number of pages: 70 Posted: 11 Dec 2013 Last Revised: 01 Jun 2016
Edward Owens, Joanna S. Wu and Jerold L. Zimmerman
University of Utah - David Eccles School of Business, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 853 (26,511)

Abstract:

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abnormal accruals, earnings management, earnings quality

12.

Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value

Simon School Working Paper No. 12-23
Number of pages: 12 Posted: 19 Jan 2013 Last Revised: 06 Sep 2013
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 772 (30,434)
Citation 3

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accounting quality, earnings quality, earnings management, financial reporting quality

13.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions

Number of pages: 58 Posted: 11 Dec 2007 Last Revised: 09 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 760 (31,105)
Citation 15

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Disclosure, Materiality

14.

Changing Incentives in a Multi-Task Environment: Evidence from a Top-Tier Business School

Simon School of Business Working Paper FR 98-06
Number of pages: 38 Posted: 10 Nov 1998
James A. Brickley and Jerold L. Zimmerman
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 656 (37,975)
Citation 11

Abstract:

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15.

Should Management Earnings Guidance be Pooled? Classifying Management Earnings Guidance into Capital Market, Opportunistic, and Disclose or Abstain Rationales: Implications for Research

Simon School Working Paper No. FR 12-03
Number of pages: 51 Posted: 04 Jan 2012 Last Revised: 26 Oct 2012
Edward Xuejun Li, Charles E. Wasley and Jerold L. Zimmerman
City University of New York (CUNY) - Stan Ross Department of Accountancy, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 429 (65,266)
Citation 1

Abstract:

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Management forecasts, Guidance, Insider trading, Voluntary disclosure

16.

The Disclose or Abstain Incentive to Issue Management Guidance

Journal of Law, Finance & Accounting, Vol. 1, Iss. 1, pp.. 187-233, 2016
Number of pages: 48 Posted: 18 May 2014 Last Revised: 05 Mar 2018
Edward Xuejun Li, Charles E. Wasley and Jerold L. Zimmerman
City University of New York (CUNY) - Stan Ross Department of Accountancy, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 322 (91,171)

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Management forecasts, guidance, insider trading, Rule 10b-5

17.

Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance Versus Optimal Incompetence

Number of pages: 57 Posted: 19 Oct 2017
Jacquelyn Gillette, Sudarshan Jayaraman and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 131 (213,158)

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Accounting Resources, Spelling Errors, Restatements, Filing Timeliness, Earnings Quality

18.

Using Organizational Architecture to Lead Change

Journal of Applied Corporate Finance, Vol. 21, No. 2, pp. 58-66, Spring 2009
Number of pages: 11 Posted: 04 Jul 2009
James A. Brickley, Clifford W. Smith and Jerold L. Zimmerman
University of Rochester - Simon Business School, Simon Graduate School of Business, University of Rochester and University of Rochester - Simon Business School
Downloads 4 (604,234)
Citation 1
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19.

Management Fads and Organizational Architecture

Journal of Applied Corporate Finance, Vol. 10, Issue 2, pp. 24-39, 1997
Number of pages: 18 Posted: 08 Feb 2019
James A. Brickley, Clifford W. Smith Jr. and Jerold L. Zimmerman
University of Rochester, University of Rochester and University of Rochester - Simon Business School
Downloads 1 (633,036)
Citation 2
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20.

Private Equity, the Rise of Unicorns, and the Reincarnation of Control‐Based Accounting

Journal of Applied Corporate Finance, Vol. 28, Issue 3, pp. 56-67, 2016
Number of pages: 14 Posted: 30 Nov 2016
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1 (633,036)
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21.

Eva and Divisional Performance Measurement: Capturing Synergies and Other Issues

Journal of Applied Corporate Finance, Vol. 10, Issue 2, pp. 98-109, 1997
Number of pages: 14 Posted: 08 Feb 2019
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 0 (650,420)
Citation 11
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22.

The Role of Accounting in the Twenty-First Century Firm

Accounting and Business Research, Vol. 45, No. 4, pp. 1-25, 2015, Simon Business School Working Paper No. FR 15-13
Posted: 09 May 2015
Jerold L. Zimmerman
University of Rochester - Simon Business School

Abstract:

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Knowledge-based firms, stewardship, efficient contracting, creative destruction, accounting standard setting, rules-based accounting standards, private equity

23.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School

Abstract:

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Disclosure, Materiality

24.

Positive Accounting Theory

Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986
Posted: 06 Sep 2006
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

Abstract:

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Accounting theory, capital markets, contracting, political process

25.

Towards a Positive Theory of the Determination of Accounting Standards

Accounting Review, Vol. 53, 1978
Posted: 06 Sep 2006
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

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Positive theory, accounting standards, political costs, lobbying

26.

The Demand for and Supply of Accounting Theories: The Market for Excuses

Accounting Review, Vol. 54, 1979
Posted: 06 Sep 2006
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

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Political process, accounting theory, normative theory, lobbying

27.

Positive Accounting Theory: A Ten Year Perspective

Accounting Review, Vol. 65, 1990
Posted: 06 Sep 2006
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

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Positive theory, accounting, accounting choice, methodology

28.

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

Journal of Law and Economics, Vol. 26, 1983
Posted: 06 Sep 2006
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

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Auditing, corporate governance, capital markets, agency costs

29.

Alternative Size Hypotheses: Political Costs Vs. Performance

Posted: 29 May 1995
Andrew A. Christie and Jerold L. Zimmerman
Louisiana State University and University of Rochester - Simon Business School

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