Jerold L. Zimmerman

University of Rochester - Simon Business School

Emeritus Professor

Rochester, NY 14627

United States

  • University of Rochester - Simon Business School

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    • Tel: 585-275-3397
    • Fax: 585-442-6323
SCHOLARLY PAPERS

30

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142

CROSSREF CITATIONS

170

Scholarly Papers (30)

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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 6,125 (1,471)
Citation 19

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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 2,459 (7,016)
Citation 30

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3.

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 2,214 (8,299)
Citation 7

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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 1,987 (9,904)

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

5.

Conjectures Regarding Empirical Managerial Accounting Research

Downloads 1,655 ( 13,288)

Conjectures Regarding Empirical Managerial Accounting Research

Number of pages: 21 Posted: 07 Feb 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1,655 (13,052)
Citation 6

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Conjectures Regarding Empirical Managerial Accounting Research

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

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 1,533 (14,972)
Citation 7

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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 1,362 (18,020)
Citation 12

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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 1,290 (19,469)
Citation 13

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

9.

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

Downloads 1,010 ( 27,999)
Citation 60

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 968 (29,257)
Citation 13

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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 42 (523,395)

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10.

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 952 (30,414)
Citation 37

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abnormal accruals, earnings management, earnings quality

11.

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Downloads 923 ( 31,796)
Citation 28

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, Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of MiamiNorthwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 923 (31,336)
Citation 28

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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, Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of MiamiNorthwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School

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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 812 (37,920)
Citation 9

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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 798 (38,870)
Citation 17

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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 663 (49,838)
Citation 7

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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 452 (80,555)
Citation 7

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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 379 (98,869)
Citation 6

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

17.

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 203 (187,851)
Citation 1

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

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 (763,058)
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19.

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 1 (791,766)
Citation 2
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20.

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 (791,766)
Citation 7
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21.

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 (791,766)
Citation 4
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22.

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

Posted: 19 Oct 2017
Jacquelyn Gillette, Sudarshan Jayaraman, Sudarshan Jayaraman and Jerold L. Zimmerman
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

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

23.

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

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

24.

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

25.

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

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Accounting theory, capital markets, contracting, political process

26.

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

27.

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

28.

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

29.

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

30.

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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