Simon Business School

Faculty Profile

Jerold L Zimmerman
Professor Emeritus
Ronald L. Bittner Professor of Business Administration

Bio

Zimmerman is a founding editor of the Journal of Accounting and Economics. He was also a distinguished faculty member of the American Accounting Association’s Doctoral Consortium, and a visiting professor at Chinese University of Hong Kong, Hong Kong University of Science and Technology, Hong Kong University, and Hong Kong Polytechnic University. He is on the board of directors of IEC Electronics and on the company’s audit and compensation committees.

Teaching Interests

Financial and Managerial Accounting

Research Interests

Professor Zimmerman’s research and teaching interests involve financial and managerial accounting. In 2004, he and Professor Ross L. Watts (at M.I.T.) received the American Accounting Association Seminal Contribution to the Accounting Literature Award, the most prestigious research award in the field of accounting. They received the American Institute of Certified Public Accountants Award in 1979 and 1980 for their joint papers. Zimmerman was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting As­so­ciation, for his paper, “The Costs and Benefits of Cost Allocation.” The Watts/Zimmerman research, which has come to be called “positive theories of accounting,” seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986. Zimmerman’s current research includes: “Asym­­metric Sensitivity of C.E.O. Cash Compensation to Stock Returns,” with Andrew J. Leone and Joanna Shuang Wu (Journal of Accounting and Economics); “Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act,” with Feng Gao and Joanna Shuang Wu (Journal of Accounting Research); and “The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions,” with Shane Heitzman and Charles Wasley (Journal of Accounting and Economics 2008 Conference).

Professional History

Professor Emeritus
University of Rochester Simon Business School
2015 -
Visiting Professor
Chinese University of Hong Kong
2006 - 2006
Visiting Professor
Hong Kong University of Science & Technology
2000 - 2000
Visiting Professor
Hong Kong University of Science & Technology
1998 - 1998
Alumni Distinguished Professor
University of Rochester Simon School of Business, Rochester NY
July 1988 - June 1998
Visiting Professor
Chinese University of Hong Kong
1996 - 1996
Deputy Dean
University of Rochester Simon School of Business, Rochester NY
July 1985 - June 1988
Associate Professor
University of Rochester Simon School of Business, Rochester NY
July 1980 - June 1985
Assistant Professor
University of Rochester Simon School of Business, Rochester NY
July 1974 - June 1980

Education

University of California - Berkeley - 1974
Ph D
Business Administration
University of Colorado - 1969
BS
Finance

Publications

A Unified Framework of Management Earnings Forecasts: Disclose or Abstain, Voluntary, and Opportunistic Incentives
Contribution Type: Journal Article, Academic Journal
2016
Managerial Economics and Organizational Architecture
Contribution Type: Book, Textbook-Revised
Journal/Publisher/Proceedings Publisher: McGraw Hill
Issue: 6th
2014
The disclose or abstain incentive to issue management guidance
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Law, Finance, and Accounting, Forthcoming
2014
Managerial Economics and Organizational Architecture 6th ed
Contribution Type: Book, Textbook-Revised
Journal/Publisher/Proceedings Publisher: McGraw Hill Irwin
Issue: 6
2013
Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value, Accounting Horizons 27 (Dec. 2013) pp. 887-894. (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2202207)
2012
Should management earnings guidance be pooled? Classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales: Implications for research
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Simon School Working Paper No. FR 12-03
2010
Corporate Governance Myths
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
2010
A unified framework of management earnings forecasts: voluntary, disclose or abstain, and opportunistic incentives
Journal/Publisher/Proceedings Publisher: Working paper, University of Rochester
2010
Corporate governance myths: comments on Armstrong, Guay, and Weber
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
Volume: 50
Issue: 2
2010
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
Volume: 49
Issue: 1
2010
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
2009
Using Organizational Architecture to Lead Change*
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 21
Issue: 2
2009
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from Sarbanes-Oxley Act
Journal/Publisher/Proceedings Publisher: Journal of Accounting Research
2005
Economía empresarial y arquitectura de la organización
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: McGraw-Hill
2003
Corporate governance, ethics, and organizational architecture
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 15
Issue: 3
2002
Business ethics and organizational architecture
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Banking & Finance
Volume: 26
Issue: 9
2002
Designing organizations to create value: From strategy to structure
Contribution Type: Book, Scholarly-New
Journal/Publisher/Proceedings Publisher: McGraw Hill Professional
2001
Changing incentives in a multitask environment: evidence from a top-tier business school
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Corporate finance
Volume: 7
Issue: 4
2001
La teoría del juego en la estrategia empresarial
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Harvard Deusto Business Review
Issue: 103
2001
Managerial economics and organizational architecture
Contribution Type: Book, Scholarly-New
Journal/Publisher/Proceedings Publisher: McGraw-Hill/Irwin
Volume: 4
2000
An introduction to game theory and business strategy
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 13
Issue: 2
1999
Teaching the Economics of Organizations
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Financial Practice and Education
Volume: 9
1997
Management fads and organizational architecture
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 10
Issue: 2
1996
Organizational architecture: A managerial economics approach
Contribution Type: Book, Scholarly-New
Journal/Publisher/Proceedings Publisher: Irwin
1995
The economics of organizational architecture
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 8
Issue: 2
1995
Transfer pricing and the control of internal corporate transactions
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 8
Issue: 2
1994
Ethics, incentives, and organizational design
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance
Volume: 7
Issue: 2

Current Research Programs

Investigating Salesforce Quota Dynamics
Go to the top of the page
Get more information about Simon
Apply to Simon