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

26

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357

Scholarly Papers (26)

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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 4,909 (1,414)
Citation 105

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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
University of Miami and University of Rochester - Simon Business School
Downloads 2,039 (6,422)
Citation 40

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financial analysts, rank-order tournament, superstar

3.

Earnings Skewness and Analyst Forecast Bias

Downloads 1,463 ( 11,186)
Citation 84

Earnings Skewness and Analyst Forecast Bias

Simon Business School Working Paper No. FR 00-06
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 1,463 (10,968)
Citation 84

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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 1,117 (17,076)
Citation 13

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international accounting standards, performance evaluation, CEO turnover, layoffs

5.

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Downloads 1,043 ( 18,873)
Citation 18

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 1,043 (18,518)
Citation 18

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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 953 ( 21,642)
Citation 28

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 916 (22,526)
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 37 (421,781)
Citation 28

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7.

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Downloads 884 ( 24,165)
Citation 39

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 884 (23,764)
Citation 39

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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

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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 842 (25,886)
Citation 3

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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 L. Owens, Joanna S. Wu and Jerold L. Zimmerman
Emory University - Department of Accounting, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 840 (25,990)

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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 730 (31,604)
Citation 2

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Forecast verifiability, forecast bias, management cash flow forecasts

11.

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 540 (47,061)
Citation 1

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

12.

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 464 (57,000)
Citation 1

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

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 L. Owens and Joanna S. Wu
Emory University - Department of Accounting and University of Rochester - Simon Business School
Downloads 460 (57,607)
Citation 1

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

14.

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 442 (60,477)

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

15.

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 367 (75,491)
Citation 6

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16.

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

Downloads 329 ( 85,610)

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 Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 205 (139,471)

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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 Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 124 (215,539)

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

17.

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 322 (87,714)

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

18.

What Determine Financial Analysts' Career Outcomes During Mergers?

Downloads 315 ( 89,871)
Citation 7

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 315 (89,324)
Citation 7

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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

19.

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 302 (94,153)

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Managerial learning, mandatory disclosure, investment, feedback effects

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 265 (108,247)
Citation 1

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management forecasts, cash flow forecasts, disclosure

21.

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 255 (112,733)
Citation 2

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22.

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 196 (145,759)

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IFRS, CEO turnover, turnover-performance sensitivity, enforcement

23.

Good Buffer, Bad Buffer

Simon Business School Working Paper No. FR 17-03, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 69 Posted: 16 Dec 2016 Last Revised: 14 Jul 2017
Sudarshan Jayaraman, Bryce Schonberger and Joanna S. Wu
University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 175 (161,602)

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

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
National University of Singapore, University of Texas at Dallas - Naveen Jindal School of Management and University of Rochester - Simon Business School
Downloads 162 (172,852)

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financial analysts, earnings forecasts, global expertise

25.

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 153 (181,347)
Citation 6

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

26.

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