Luo Zuo

Cornell University - Samuel Curtis Johnson Graduate School of Management

349 Sage Hall

Ithaca, NY 14853

United States

http://www.johnson.cornell.edu/faculty-research/faculty/lz352/

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 2,672

SSRN RANKINGS

Top 2,672

in Total Papers Downloads

17,338

SSRN CITATIONS
Rank 2,627

SSRN RANKINGS

Top 2,627

in Total Papers Citations

329

CROSSREF CITATIONS

179

Scholarly Papers (25)

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 45 Posted: 01 Nov 2011 Last Revised: 04 Jul 2016
Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,516 (3,877)
Citation 13

Abstract:

Loading...

Accounting Conservatism; Investment; Information Frictions; Financing Constraints; Crisis

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Journal of Business Finance and Accounting, Vol. 43, No. 5-6, 2016
Number of pages: 45 Posted: 06 Jul 2016 Last Revised: 27 Jul 2016
Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 379 (99,752)
Citation 9

Abstract:

Loading...

Accounting Conservatism; Investment; Information Frictions; Financing Constraints; Crisis

2.

Economics of Accounting Earnings

Number of pages: 220 Posted: 06 May 2018 Last Revised: 15 Sep 2021
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,018 (9,897)
Citation 1

Abstract:

Loading...

Financial accounting, imperfect and incomplete markets, information asymmetry, incentive conflicts, shareholder value, earnings-return relation, market efficiency.

3.
Downloads 1,140 ( 23,935)
Citation 6

Asymmetric Cost Behavior and Dividend Policy

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 17 Jan 2016 Last Revised: 27 Jul 2020
Jie He, Xuan Tian, Huan Yang and Luo Zuo
University of Georgia - Department of Finance, Tsinghua University - PBC School of Finance, University of Massachusetts Amherst - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,140 (23,541)
Citation 6

Abstract:

Loading...

Asymmetric cost behavior; cost stickiness; dividend payouts; resource adjustment cost

Asymmetric Cost Behavior and Dividend Policy

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Jie He, Xuan Tian, Huan Yang and Luo Zuo
University of Georgia - Department of Finance, Tsinghua University - PBC School of Finance, University of Massachusetts Amherst - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

Asymmetric cost behavior; cost stickiness; dividend payouts; resource adjustment cost

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 928 (31,699)
Citation 26

Abstract:

Loading...

Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 24 Oct 2016 Last Revised: 01 Jan 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 174 (219,121)

Abstract:

Loading...

Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Number of pages: 72 Posted: 04 Jan 2016 Last Revised: 28 Feb 2021
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 26 (625,725)
Citation 1

Abstract:

Loading...

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

risk taking; corporate taxes

5.

The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 04 Nov 2012 Last Revised: 08 Jan 2015
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,096 (25,362)
Citation 15

Abstract:

Loading...

accounting conservatism, seasoned equity offerings, announcement returns

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 07 Nov 2011 Last Revised: 01 Feb 2017
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 565 (61,603)
Citation 4

Abstract:

Loading...

Recession, Career Path, Management Style, Executive Labor Market

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 06 Aug 2016 Last Revised: 01 Feb 2017
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 370 (102,542)
Citation 2

Abstract:

Loading...

Recession, Career Path, Management Style, Executive Labor Market

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles

Number of pages: 50 Posted: 15 Nov 2011 Last Revised: 28 Oct 2014
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 44 (521,460)
Citation 35

Abstract:

Loading...

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 05 Jan 2017 Last Revised: 03 Oct 2018
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 749 (42,585)
Citation 4

Abstract:

Loading...

economic condition; audit adjustment; imprinting

Long-Term Impact of Economic Conditions on Auditors’ Judgment

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 21 Feb 2018 Last Revised: 03 Oct 2018
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 156 (240,612)
Citation 12

Abstract:

Loading...

economic condition; audit adjustment; imprinting

The Real Effects of Modern Information Technologies

Number of pages: 63 Posted: 14 Jul 2020 Last Revised: 18 Nov 2021
University of Pennsylvania - The Wharton School - Finance Department, The Chinese University of Hong Kong, Shenzhen and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 305 (127,053)
  • Add to Cart

Abstract:

Loading...

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

Number of pages: 61 Posted: 07 Jul 2020 Last Revised: 19 Oct 2021
University of Pennsylvania - The Wharton School - Finance Department, The Chinese University of Hong Kong, Shenzhen and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 304 (127,506)

Abstract:

Loading...

Corporate Investment, Information Technologies, EDGAR, Equity Financing, Managerial Learning.

9.

Financial Reporting Frequency and Corporate Innovation

Journal of Law and Economics, Forthcoming
Number of pages: 47 Posted: 02 Aug 2019 Last Revised: 18 Sep 2020
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School, Tsinghua University - PBC School of Finance, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 590 (59,018)
Citation 4

Abstract:

Loading...

regulation, reporting frequency, innovation, managerial myopia, externality

10.

Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China

The Accounting Review, Forthcoming
Number of pages: 68 Posted: 08 Aug 2018 Last Revised: 28 Jun 2021
Shanghai University of Finance and Economics - School of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Central University of Finance and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 587 (59,634)
Citation 1

Abstract:

Loading...

Knowledge Transfer, Audit Firm Merger, Industry Expertise, Audit Quality, China

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers

Contemporary Accounting Research, Forthcoming
Number of pages: 112 Posted: 15 Sep 2021 Last Revised: 09 Nov 2021
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 557 (62,706)

Abstract:

Loading...

Accounting, behavioral economics, individual decision makers, Homo economicus, Homo sapiens, informal institutions.

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers

Contemporary Accounting Research, Forthcoming
Posted: 18 Oct 2021
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

Accounting, behavioral economics, individual decision makers, Homo economicus, Homo sapiens, informal institutions

12.

Does the Market Value CEO Styles?

American Economic Review, Vol. 106, No. 5, 2016
Number of pages: 8 Posted: 17 May 2016
Antoinette Schoar and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 476 (77,051)
Citation 3

Abstract:

Loading...

CEO Turnover, Announcement Return, Management Style, Recession, Executive Labor Market

13.

Top Management Team Power in China: Measurement and Validation

Management Science, Forthcoming
Number of pages: 73 Posted: 03 Jul 2018 Last Revised: 12 Oct 2020
Bin Ke, Xinshu Mao, Bin Wang and Luo Zuo
National University of Singapore, Beijing Technology and Business University, Beijing Technology and Business University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 391 (97,316)

Abstract:

Loading...

power, top management team, executive compensation, nonmarket institutional force, China

A Global Equilibrium Asset Pricing Model with Home Preference

Number of pages: 38 Posted: 06 Mar 2011 Last Revised: 08 Nov 2011
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 350 (109,226)
Citation 9

Abstract:

Loading...

International Asset Pricing, Home Bias, Familiarity, Regret

A Global Equilibrium Asset Pricing Model with Home Preference

Management Science, Vol. 58, No. 2, 2012
Number of pages: 4 Posted: 26 Mar 2016 Last Revised: 09 Jun 2017
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 38 (552,041)

Abstract:

Loading...

International Asset Pricing, Home Bias, Familiarity, Regret

15.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 387 (98,215)
Citation 28

Abstract:

Loading...

tax avoidance, customers, suppliers, industrial organization, supply chain

Understanding Practice and Institutions: A Historical Perspective

Number of pages: 36 Posted: 16 Jun 2016 Last Revised: 04 Jul 2016
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 385 (97,974)

Abstract:

Loading...

stewardship; conservatism; prudence; market forces; political forces

Understanding Practice and Institutions: A Historical Perspective

Accounting Horizons, Vol. 30, No. 3, 2016
Posted: 30 Jul 2016
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

stewardship; conservatism; prudence; market forces; political forces

17.

The Disciplinary Role of Corporate Customers

Number of pages: 59 Posted: 06 Jan 2021 Last Revised: 11 Oct 2021
Leeds University Business School, University of Leeds, Norwegian School of Economics (NHH), Tsinghua University - PBC School of Finance, University of Leeds and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 325 (119,779)
Citation 1

Abstract:

Loading...

Corporate misconduct, customer, supplier, stakeholder, supply chain.

18.

How Does the Economy Shape the Financial Advisory Profession?

Management Science, Forthcoming
Number of pages: 46 Posted: 06 Nov 2019 Last Revised: 27 Aug 2020
Kelvin Law and Luo Zuo
Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 275 (142,403)
Citation 5

Abstract:

Loading...

financial advisor, recession, misconduct, selection, imprinting

19.

The Informational Feedback Effect of Stock Prices on Management Forecasts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 11 Mar 2016 Last Revised: 04 Apr 2016
Luo Zuo
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 267 (146,751)
Citation 12

Abstract:

Loading...

Learning from Prices, Private Information, Probability of Informed Trading, Mutual Fund Redemptions, Management Forecasts, Corporate Disclosure

20.

Rocking the Boat: How Relative Performance Evaluation Affects Corporate Risk Taking

Journal of Accounting & Economics (JAE), Forthcoming, Nanyang Business School Research Paper No. 20-08
Number of pages: 51 Posted: 28 May 2020 Last Revised: 24 Jun 2021
University of Queensland - Faculty of Business, Economics and Law, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 239 (163,682)

Abstract:

Loading...

Relative performance evaluation, tournament incentives, interim performance, risk taking.

21.

Relative Optimism and the Home Bias Puzzle

Review of Finance, Forthcoming
Number of pages: 45 Posted: 21 Feb 2014 Last Revised: 07 May 2016
Bruno Solnik and Luo Zuo
Hong Kong University of Science & Technology (HKUST) - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 221 (176,448)
Citation 3

Abstract:

Loading...

Expectations, Relative Optimism, Familiarity, Home Bias

The Effect of Managers on Systematic Risk

Number of pages: 60 Posted: 07 Jul 2020 Last Revised: 25 Apr 2021
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 187 (205,570)

Abstract:

Loading...

Manager Fixed Effects, Systematic Risk, Managerial Style, Asset Prices.

The Effect of Managers on Systematic Risk

Number of pages: 61 Posted: 10 Aug 2020 Last Revised: 18 Nov 2021
Massachusetts Institute of Technology (MIT) - Sloan School of Management, City University of Hong Kong (CityU) - College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 9 (762,510)
  • Add to Cart

Abstract:

Loading...

23.

Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate

Information Systems Research, Forthcoming, HEC Paris Research Paper No. MOSI-2021-1422
Number of pages: 50 Posted: 06 Apr 2021 Last Revised: 23 Apr 2021
HEC Paris - Information Systems and Operations Management, University of Massachusetts Lowell and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 190 (205,642)

Abstract:

Loading...

XBRL, reporting technologies, readability, limited attention, difference-in-differences

24.

Public Concern about Immigration and Customer Complaints against Minority Financial Advisors

Management Science, Forthcoming, Nanyang Business School Research Paper No. 21-33
Number of pages: 49 Posted: 10 Sep 2021 Last Revised: 16 Sep 2021
Kelvin Law and Luo Zuo
Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 94 (349,504)

Abstract:

Loading...

Immigration concern, minority advisor, customer complaint.

25.

Tax Planning Diffusion, Real Effects, and Sharing of Benefits

Kenan Institute of Private Enterprise Research Paper No. 18-15, Singapore Management University School of Accountancy Research Paper No. 2019-97
Posted: 02 Aug 2018 Last Revised: 27 Nov 2021
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Loading...

Tax planning, diffusion, real effects, product markets, supply chains.