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

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

29

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251

Scholarly Papers (29)

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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 4,979 (1,844)
Citation 83

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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 2,254 (7,134)
Citation 53

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financial analysts, rank-order tournament, superstar

3.

Earnings Skewness and Analyst Forecast Bias

Downloads 1,524 ( 13,469)
Citation 31

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 1,524 (13,212)
Citation 31

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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

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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 1,131 (21,243)
Citation 13

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international accounting standards, performance evaluation, CEO turnover, layoffs

5.

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Downloads 1,070 ( 23,096)
Citation 19

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 1,070 (22,711)
Citation 19

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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

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6.

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

Downloads 1,000 ( 25,494)
Citation 64

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 958 (26,649)
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 (483,462)

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7.

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 939 (27,885)
Citation 24

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8.

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Downloads 912 ( 29,098)
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 912 (28,662)
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, Joanna S. Wu and Jerold L. Zimmerman
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School

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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 910 (29,195)
Citation 32

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abnormal accruals, earnings management, earnings quality

10.

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 745 (38,427)
Citation 4

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Forecast verifiability, forecast bias, management cash flow forecasts

11.

Is Silence Golden? Real Effects of Mandatory Disclosure

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 05 Jul 2018
Sudarshan Jayaraman and Joanna S. Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 614 (49,852)
Citation 17

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Managerial learning, mandatory disclosure, investment, feedback effects

12.

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 552 (57,038)
Citation 10

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

13.

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 498 (64,899)
Citation 1

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

14.

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 493 (65,701)
Citation 4

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

15.

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 449 (73,771)
Citation 1

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

16.

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 370 (92,459)
Citation 11

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17.

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

Downloads 363 ( 94,470)
Citation 2

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 233 (150,500)
Citation 3

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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 130 (252,024)

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

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 - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 359 (95,696)
Citation 8

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

19.

What Determine Financial Analysts' Career Outcomes During Mergers?

Downloads 332 (104,603)
Citation 12

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 332 (103,924)
Citation 12

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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

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

20.

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

Simon School Working Paper No. FR 12-04
Number of pages: 61 Posted: 03 Jan 2012
Michael Dambra, Charles E. Wasley and Joanna S. Wu
SUNY at Buffalo - School of Management, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 298 (117,588)
Citation 1

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management forecasts, cash flow forecasts, disclosure

21.

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, Bryce Schonberger and Joanna S. Wu
University of Rochester - Simon Business School, University of Colorado at Boulder - Leeds School of Business and University of Rochester - Simon Business School
Downloads 282 (124,591)

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

22.

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 and Joanna S. Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 271 (129,974)
Citation 7

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23.

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 257 (137,291)
Citation 4

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24.

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 216 (162,317)
Citation 3

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IFRS, CEO turnover, turnover-performance sensitivity, enforcement

25.

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
McGill University - Desautels Faculty of Management, University of Texas at Dallas - Naveen Jindal School of Management and University of Rochester - Simon Business School
Downloads 207 (169,059)

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financial analysts, earnings forecasts, global expertise

26.

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 163 (208,960)
Citation 3

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

27.

Price Discovery in Good and Bad Times: An Analysis of the Annual Corporate Disclosure Cycle

Baruch College Zicklin School of Business Research Paper No. 2019-06-02
Number of pages: 76 Posted: 12 Jun 2019 Last Revised: 12 Sep 2019
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 - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 137 (240,974)

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Disclosure, Price Discovery, Good vs. Bad News

28.

An Information-Event Perspective to CEO Performance Evaluation

Number of pages: 57 Posted: 19 Jan 2021
Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang
University 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 25 (560,486)

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Executive compensation; Pay-performance sensitivity; Accounting performance

29.

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:

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