Jerold L. Zimmerman

University of Rochester - Simon Business School

Emeritus Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 1,550

SSRN RANKINGS

Top 1,550

in Total Papers Downloads

24,881

SSRN CITATIONS
Rank 4,359

SSRN RANKINGS

Top 4,359

in Total Papers Citations

142

CROSSREF CITATIONS

170

Scholarly Papers (30)

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 6,133 (1,509)
Citation 19

Abstract:

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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 2,463 (7,176)
Citation 30

Abstract:

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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 2,217 (8,480)
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 1,993 (10,109)

Abstract:

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

Conjectures Regarding Empirical Managerial Accounting Research

Number of pages: 21 Posted: 07 Feb 2001
Jerold L. Zimmerman
University of Rochester - Simon Business School
Downloads 1,656 (13,369)
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 1,539 (15,277)
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 1,363 (18,425)
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 1,295 (19,828)
Citation 13

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

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 (29,904)
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 (531,990)

Abstract:

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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 956 (30,894)
Citation 37

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abnormal accruals, earnings management, earnings quality

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 929 (31,713)
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 813 (38,703)
Citation 6

Abstract:

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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 799 (39,632)
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 (50,853)
Citation 4

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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 (82,137)
Citation 7

Abstract:

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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 380 (100,442)
Citation 6

Abstract:

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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 213 (182,951)
Citation 1

Abstract:

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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 (773,335)
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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 (802,241)
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 (802,241)
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 (802,241)
Citation 4
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22.

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

Posted: 19 Oct 2017
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

Abstract:

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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

Abstract:

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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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