Jerold L. Zimmerman

University of Rochester - Simon Business School

Emeritus Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 2,202

SSRN RANKINGS

Top 2,202

in Total Papers Downloads

26,801

SSRN CITATIONS
Rank 4,438

SSRN RANKINGS

Top 4,438

in Total Papers Citations

261

CROSSREF CITATIONS

144

Scholarly Papers (26)

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 6,269 (2,339)
Citation 19

Abstract:

Loading...

Business school rankings, MBA programs

2.

Can American Business Schools Survive?

Number of pages: 31 Posted: 11 Sep 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 2,546 (10,420)
Citation 37

Abstract:

Loading...

3.

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 2,373 (11,685)

Abstract:

Loading...

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

4.

Business Ethics and Organizational Architecture

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 2,326 (12,087)
Citation 12

Abstract:

Loading...

Conjectures Regarding Empirical Managerial Accounting Research

Number of pages: 21 Posted: 07 Feb 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1,713 (19,202)
Citation 6

Abstract:

Loading...

Conjectures Regarding Empirical Managerial Accounting Research

Posted: 23 Oct 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School

Abstract:

Loading...

6.

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

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 1,619 (21,311)
Citation 16

Abstract:

Loading...

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 (Deceased) and Jerold L. Zimmerman
Harvard University - Business School (HBS) and University of Rochester - Simon Business School
Downloads 1,432 (25,662)
Citation 12

Abstract:

Loading...

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 1,388 (26,874)
Citation 13

Abstract:

Loading...

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

9.

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 1,122 (36,557)
Citation 52

Abstract:

Loading...

abnormal accruals, earnings management, earnings quality

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 1,016 (41,534)
Citation 33

Abstract:

Loading...

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 63 (652,484)

Abstract:

Loading...

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
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 980 (43,697)
Citation 28

Abstract:

Loading...

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
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

Loading...

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 862 (53,093)
Citation 16

Abstract:

Loading...

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 856 (53,526)
Citation 34

Abstract:

Loading...

Disclosure, Materiality

14.

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

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 706 (69,123)
Citation 7

Abstract:

Loading...

15.

The Forensics of the American Mafia

Number of pages: 33 Posted: 10 Feb 2020
Jerold L. Zimmerman and Daniel Forrester
University of Rochester - Simon Business School and Thruue
Downloads 592 (86,358)
Citation 2

Abstract:

Loading...

organized crime, agency theory, corporate culture, organizational economics, Mafia, compensation

16.

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 485 (110,512)
Citation 8

Abstract:

Loading...

Management forecasts, Guidance, Insider trading, Voluntary disclosure

17.

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 453 (119,856)
Citation 11

Abstract:

Loading...

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

18.

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

Posted: 19 Oct 2017
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

Loading...

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

19.

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:

Loading...

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

20.

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:

Loading...

Disclosure, Materiality

21.

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:

Loading...

Accounting theory, capital markets, contracting, political process

22.

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

Abstract:

Loading...

Positive theory, accounting standards, political costs, lobbying

23.

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

Abstract:

Loading...

Political process, accounting theory, normative theory, lobbying

24.

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

Abstract:

Loading...

Positive theory, accounting, accounting choice, methodology

25.

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

Abstract:

Loading...

Auditing, corporate governance, capital markets, agency costs

26.

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

Abstract:

Loading...