Joanna S. Wu

University of Rochester - Simon Business School

Professor

Carol Simon Hall 3-160D

Rochester, NY 14627

United States

  • University of Rochester - Simon Business School

    • Email
    • Tel: 585-275-5468
    • Fax: 585-442-6323
SCHOLARLY PAPERS

32

DOWNLOADS
Rank 2,363

SSRN RANKINGS

Top 2,363

in Total Papers Downloads

26,130

SSRN CITATIONS
Rank 1,969

SSRN RANKINGS

Top 1,969

in Total Papers Citations

652

CROSSREF CITATIONS

244

Scholarly Papers (32)

Actions:
Email selected abstracts
1.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Ray Ball, Ashok Robin and Joanna S. Wu
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 5,100 (3,469)
Citation 157

Abstract:

Loading...

Asia, Hong Kong, Malaysia, Singapore, Thailand, International Accounting Standards, information asymmetry, Financial reporting quality, transparency, timeliness, conservatism

2.

What Does it Take to Become a Superstar? Evidence from Institutional Investor Rankings of Financial Analysts

Simon School of Business Working Paper No. FR 02-12
Number of pages: 47 Posted: 23 May 2002
Andrew J. Leone and Joanna S. Wu
Northwestern University and University of Rochester - Simon Business School
Downloads 2,577 (10,615)
Citation 57

Abstract:

Loading...

financial analysts, rank-order tournament, superstar

3.

Earnings Skewness and Analyst Forecast Bias

Downloads 1,677 (20,927)
Citation 34

Earnings Skewness and Analyst Forecast Bias

Number of pages: 43 Posted: 29 Jun 2000
Joanna S. Wu and Zhaoyang Gu
University of Rochester - Simon Business School and Chinese University of Hong Kong - School of Accountancy
Downloads 1,677 (20,564)
Citation 34

Abstract:

Loading...

Earnings Skewness and Analyst Forecast Bias

Journal of Accounting and Economics, Vol. 35, No. 1, pp. 5-29, April 2003
Posted: 22 Jan 2003
Joanna S. Wu and Zhaoyang Gu
University of Rochester - Simon Business School and Chinese University of Hong Kong - School of Accountancy

Abstract:

Loading...

earnings skewness, mean absolute forecast error, analyst forecast bias

4.

The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation

The Accounting Review, Forthcoming
Number of pages: 44 Posted: 23 Jan 2008 Last Revised: 26 Feb 2009
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 1,172 (35,534)
Citation 13

Abstract:

Loading...

international accounting standards, performance evaluation, CEO turnover, layoffs

5.

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 1,137 (37,097)
Citation 58

Abstract:

Loading...

abnormal accruals, earnings management, earnings quality

6.

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Downloads 1,134 (37,252)
Citation 21

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Simon School Working Paper No. FR 05-04
Number of pages: 59 Posted: 28 Jan 2005
Charles E. Wasley and Joanna S. Wu
Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 1,134 (36,686)
Citation 21

Abstract:

Loading...

Voluntary Disclosure, Managment Forecasts, Cash Flow Forecasts

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Posted: 03 Aug 2010
Charles E. Wasley and Joanna S. Wu
Simon School, University of Rochester and University of Rochester - Simon Business School

Abstract:

Loading...

7.

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

Downloads 1,087 (39,645)
Citation 85

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 1,022 (42,629)
Citation 37

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 65 (664,046)

Abstract:

Loading...

8.

Accounting Integration and Comparability: Evidence from Relative Performance Evaluation Around IFRS Adoption

Simon School Working Paper No. FR 10-25
Number of pages: 47 Posted: 30 Jul 2010
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 1,078 (40,105)
Citation 24

Abstract:

Loading...

9.

A Review of China-Related Accounting Research in the Past 25 Years

Journal of Accounting & Economics (JAE), Vol. 74, No. 2-3, 2022
Number of pages: 148 Posted: 28 Mar 2022 Last Revised: 08 Aug 2022
Clive S. Lennox and Joanna S. Wu
University of Southern California and University of Rochester - Simon Business School
Downloads 1,058 (41,161)

Abstract:

Loading...

China, Accounting

10.

Is Silence Golden? Real Effects of Mandatory Disclosure

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 05 Jul 2018
Sudarshan Jayaraman, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 1,039 (42,319)
Citation 78

Abstract:

Loading...

Managerial learning, mandatory disclosure, investment, feedback effects

11.

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Downloads 988 (45,399)
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, Joanna S. Wu and Jerold L. Zimmerman
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 988 (44,689)
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.

Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects

Simon School Working Paper No. FR 06-01
Number of pages: 48 Posted: 10 Jan 2006 Last Revised: 31 Dec 2007
Yan Cao, Charles E. Wasley and Joanna S. Wu
Simon School, University of Rochester, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 842 (56,593)
Citation 4

Abstract:

Loading...

Forecast verifiability, forecast bias, management cash flow forecasts

13.

Quarter-End Repo Borrowing Dynamics and Bank Risk Opacity

Review of Accounting Studies, Vol. 30, No. 3, 2015
Number of pages: 63 Posted: 17 Apr 2011 Last Revised: 27 May 2016
Edward Owens and Joanna S. Wu
University of Utah - David Eccles School of Business and University of Rochester - Simon Business School
Downloads 597 (88,300)
Citation 5

Abstract:

Loading...

Window dressing; sale and repurchase agreement; bank opacity; short-term borrowing

14.

The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets

Simon School Working Paper No. FR 09-12
Number of pages: 49 Posted: 25 Jun 2009 Last Revised: 22 Sep 2009
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 596 (88,479)
Citation 17

Abstract:

Loading...

Internationally recognized accounting standards, IFRS, credit markets, credit relevance

15.

Earnings Forecast Performance and Financial Analyst Turnover During Mergers

Simon School Working Paper No. FR07-01
Number of pages: 55 Posted: 02 Apr 2007
Joanna S. Wu and Amy Zang
University of Rochester - Simon Business School and Hong Kong University of Science and Technology - Department of Accounting
Downloads 551 (97,764)
Citation 1

Abstract:

Loading...

earnings forecast accuracy, turnover, financial analysts, merger, employee quality

16.

Should I Stay or Should I Grow? Using Voluntary Disclosure to Elicit Market Feedback

Review of Financial Studies, Forthcoming
Number of pages: 53 Posted: 16 Sep 2019
Sudarshan Jayaraman, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 487 (113,601)
Citation 40

Abstract:

Loading...

17.

Voluntary IAS and U.S. Gaap Adoption by Continental European Firms: The Role of Labor Relations

Simon School Working Paper No. FR 06-09
Number of pages: 49 Posted: 02 Jan 2007
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 476 (116,728)
Citation 1

Abstract:

Loading...

labor relations, international accounting standards, U.S. GAAP

18.

Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hours Revisions

Journal of Accounting Research, Vol. 53, Issue 4, pp. 821–861, September 2015
Number of pages: 67 Posted: 06 Jun 2014 Last Revised: 03 Nov 2015
Edward Xuejun Li, K. Ramesh, Min Shen and Joanna S. Wu
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rice University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 459 (121,908)
Citation 8

Abstract:

Loading...

Stock recommendation, After-hours revisions, Piggybacking, Security analyst

19.

Good Buffer, Bad Buffer: Smoothing in Banks' Loan Loss Provisions and the Response to Credit Supply Shocks

Journal of Law, Finance, and Accounting, Forthcoming
Number of pages: 61 Posted: 16 Dec 2016 Last Revised: 25 Feb 2020
Sudarshan Jayaraman, Sudarshan Jayaraman, Bryce Schonberger and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, University of Colorado at Boulder - Leeds School of Business and University of Rochester - Simon Business School
Downloads 442 (127,441)
Citation 1

Abstract:

Loading...

smoothing, loan loss provisioning, capital crunch, crisis, bank lending

20.

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Downloads 442 (127,441)

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 15-14
Number of pages: 59 Posted: 13 Mar 2015 Last Revised: 07 Jul 2016
Jaewoo Kim, Charles E. Wasley and Joanna S. Wu
University of Oregon - Department of Accounting, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 291 (200,573)
Citation 1

Abstract:

Loading...

Accounting Choice, Earnings Management, Pensions, Mark-to-Market Accounting, Fair Value, Income Statement Classification, Non-GAAP Earnings, Macroeconomic Conditions

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 14-21
Number of pages: 59 Posted: 04 Mar 2015
Jaewoo Kim, Charles E. Wasley and Joanna S. Wu
University of Oregon - Department of Accounting, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 151 (371,713)

Abstract:

Loading...

Accounting choice; Fair value accounting; Mark-to-market accounting; Pensions; Non-GAAP earnings measures

21.

Soft-Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects

Simon School Working Paper No. FR 12-04, Contemporary Accounting Research, volume 30, issue 2, 2013 [10.1111/j.1911-3846.2012.01167.x]
Number of pages: 61 Posted: 03 Jan 2012
Michael Dambra, Charles E. Wasley and Joanna S. Wu
University at Buffalo (SUNY) - School of Management, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 409 (139,854)
Citation 1

Abstract:

Loading...

management forecasts, cash flow forecasts, disclosure

22.

Changes in Mutual Fund Advisory Contracts

Simon School Working Paper No. FR 05-14, AFA 2007 Chicago Meetings Paper
Number of pages: 47 Posted: 04 Nov 2005
Jerold B. Warner and Joanna S. Wu
University of Rochester – Simon Business School and University of Rochester - Simon Business School
Downloads 397 (144,349)
Citation 11

Abstract:

Loading...

23.

What Determine Financial Analysts' Career Outcomes During Mergers?

Downloads 377 (152,878)

What Determine Financial Analysts' Career Outcomes During Mergers?

Simon School Working Paper No. FR08-07
Number of pages: 62 Posted: 17 Jul 2007 Last Revised: 09 Oct 2008
Joanna S. Wu and Amy Zang
University of Rochester - Simon Business School and Hong Kong University of Science and Technology - Department of Accounting
Downloads 377 (151,577)
Citation 13

Abstract:

Loading...

analyst quality, earnings forecast accuracy, turnover, merger, I/B/E/S

What Determine Financial Analysts' Career Outcomes During Mergers?

Journal of Accounting and Economics, Forthcoming
Posted: 19 Nov 2008
Joanna S. Wu and Amy Zang
University of Rochester - Simon Business School and Hong Kong University of Science and Technology - Department of Accounting

Abstract:

Loading...

analyst quality, earnings forecast accuracy, turnover, merger, I/B/E/S

24.

Global Expertise of Financial Analysts

Simon Business School Working Paper No. FR 16-06
Number of pages: 60 Posted: 30 Aug 2016 Last Revised: 03 Nov 2016
Guang Ma, Stanimir Markov and Joanna S. Wu
Rutgers Business School at Newark and New Brunswick, University of Texas at Dallas - Naveen Jindal School of Management and University of Rochester - Simon Business School
Downloads 311 (188,132)
Citation 1

Abstract:

Loading...

financial analysts, earnings forecasts, global expertise

25.

The Role of Stock Returns in CEO Performance Evaluation: A New Interpretation

Number of pages: 74 Posted: 19 Jan 2021 Last Revised: 18 Aug 2021
Sudarshan Jayaraman, Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Hong Kong Polytechnic University - School of Accounting and Finance, University of Rochester - Simon Business School and Hong Kong Polytechnic University
Downloads 303 (193,503)

Abstract:

Loading...

Executive compensation; Pay-performance sensitivity; Accounting performance

26.

Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times

Baruch College Zicklin School of Business Research Paper No. 2019-06-02
Number of pages: 52 Posted: 12 Jun 2019 Last Revised: 11 Dec 2023
Edward Xuejun Li, K. Ramesh, Min Shen and Joanna S. Wu
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rice University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 289 (203,304)

Abstract:

Loading...

Disclosure; Qualitative Information; SEC Filings; Externalities; Federal Reserve; Economic Forecasts

27.

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 15 Jul 2016 Last Revised: 12 Dec 2017
Joanna S. Wu and Ivy Zhang
University of Rochester - Simon Business School and University of California, Riverside
Downloads 281 (209,268)
Citation 7

Abstract:

Loading...

IFRS, CEO turnover, turnover-performance sensitivity, enforcement

28.

Why Do Mutual Fund Advisory Contracts Change? Fund Versus Family Influences

Simon School Working Paper No. FR 06-15
Number of pages: 48 Posted: 17 Oct 2006
Jerold B. Warner and Joanna S. Wu
University of Rochester – Simon Business School and University of Rochester - Simon Business School
Downloads 272 (216,378)
Citation 4

Abstract:

Loading...

29.

Partisan Regulatory Actions: Evidence from the SEC

Number of pages: 71 Posted: 16 Apr 2024
Vivek Pandey, Xingyu Shen and Joanna S. Wu
University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 243 (245,929)

Abstract:

Loading...

SEC, Partisanship, Political ideology, Enforcement, Legal penalties, Accounting fraud, Misreporting, Career concerns

30.

Why Do Mutual Fund Advisory Contracts Change? Performance, Growth and Spillover Effects

Journal of Finance, Forthcoming, Simon School Working Paper No. FR 10-13
Number of pages: 57 Posted: 12 Feb 2010
Jerold B. Warner and Joanna S. Wu
University of Rochester – Simon Business School and University of Rochester - Simon Business School
Downloads 187 (308,803)
Citation 3

Abstract:

Loading...

mutual funds, advisory fees, compensation, contracting, spillover effects, market-timing scandals

31.

Managerial Learning from Bond Prices: Evidence from a Market Transparency Regulation

Number of pages: 51 Posted: 15 Apr 2024 Last Revised: 17 Sep 2024
Sudarshan Jayaraman, Sudarshan Jayaraman, Vivek Pandey and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 122 (438,860)

Abstract:

Loading...

Corporate bond markets, Corporate investments, Managerial learning, Market feedback, Market transparency, Real effects

32.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries

Simon Business School Working Paper No. FR 03-33
Posted: 02 Dec 2003 Last Revised: 09 Mar 2009
Ray Ball, Ashok Robin and Joanna S. Wu
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School

Abstract:

Loading...

Asia, Hong Kong, Malaysia, Singapore, Thailand, International Accounting Standards, information asymmetry, Financial reporting quality, transparency, timeliness, conservatism