Jennifer Wu Tucker, Ph.D., CPA - ITSP | Warrington

1 Updated July 2018. Jennifer Wu tucker , , CPA. (Previous names: Xiangdong Wu tucker , Jenny Wu, and Xiangdong Wu). Fisher School of Accounting 310 Gerson Hall, Gainesville, FL 32611. Warrington College of Business Admin. (352)273-0214 (office). University of Florida E-mail: ACADEMIC EMPLOYMENT. University of Florida J. Michael Cook/Deloitte Professor, Full Professor August 2016 present J. Michael Cook/Deloitte Term Professor, Associate Professor March 2011 July 2016. Luciano Prida Sr. Professor, Tenured Associate Professor August 2010 March 2011. Luciano Prida Sr. Term Professor, Assistant Professor April 2006 July 2010. Assistant Professor August 2004 April 2006. EDUCATION. New York University, Stern School of Business September 2000 May 2004. in Accounting, awarded in September 2004. University of Illinois at Urbana-Champaign Accounting Doctoral Program September 1999 May 2000.

2 Master of Accounting Science, awarded in May 1999 September 1998 May 1999. Northern Illinois University Graduate Program of Accounting January 1997 August 1998. Graduate Program of Management Information Systems January 1997 August 1998. East China Institute of Technology September 1989 July 1991. International Business, awarded in July 1991. Beijing Institute of Technology September 1985 July 1989. Electronic Engineering, awarded in July 1989. PUBLICATIONS. - Does income smoothing improve earnings informativeness? with Paul Zarowin. The Accounting Review, January 2006, Vol. 81 (1): 251-270. Accepted in 7/2005. - Classification and market pricing of the cash flows and accruals on trading positions, with Stephen Ryan and Paul Zarowin. The Accounting Review, March 2006, Vol. 81 (2): 443-472.

3 Accepted in 10/2005. - Is openness penalized? Stock returns around earnings warnings. The Accounting Review, July 2007, Vol. 82 (4): 1055-1087. Accepted in 12/2006. - To guide or not to guide? Causes and consequences of stopping quarterly earnings guidance, with Joel Houston and Baruch Lev. Contemporary Accounting Research, spring 2010, Vol. 27 (1): 143-185. Accepted in 7/2008. - Within-industry timing of earnings warnings: do managers herd? with Senyo Tse. Review of Accounting Studies, December 2010, Vol. 15 (4): 879-914. Accepted in 6/2009. Formerly titled Industry-wide dynamics in earnings warnings.. 1. Updated July 2018. - Is silence golden? Earnings warnings and subsequent changes in analyst following.. Journal of Accounting, Auditing & Finance, summer 2010, Vol. 25 (3): 431-456. Accepted in 10/2009.

4 Formerly titled Does disclosure reputation explain earnings warnings? . - Large-sample evidence on firms' year-over-year MD&A modifications, with Stephen V. Brown (former student). Journal of Accounting Research, May 2011, Vol. 49 (2): 309-346. Lead article of the issue. Submitted to the JAR Conference in 1/2010. and accepted in 12/2010. - Do managers use earnings guidance to influence street earnings exclusions? with Ted Christensen, Kenneth Merkley, and Shankar Venkataraman. Review of Accounting Studies, 2011, Vol. 16: 501-527. Submitted to the RAST Conference in 5/2010 and accepted in 12/2010. - Selection bias and econometric remedies in accounting and finance research.. Journal of Accounting Literature, winter 2010, Vol. 29: 31-57. Accepted in 2/2011. - Nonearnings corporate guidance, with Hung-Yuan (Richard) Lu (former student).

5 Financial Management, winter 2012: 947-977. Accepted in 2/2012. - Causes and consequences of disaggregating earnings guidance, with Benjamin Lansford and Baruch Lev. Journal of Business Finance & Accounting, January/February 2013, Vol. 40 (1)&(2): 26-54. Accepted in 10/2012. Formerly titled Why do firms issue disaggregated earnings guidance? The archival evidence.. - Does the midpoint of range earnings forecasts represent managers' expectations? . with Will Ciconte (former student) and Marcus Kirk. Review of Accounting Studies, June 2014, Vol. 19 (2): 628-660. Submitted to the RAST Conference in 5/2012, but missed it. Accepted in 3/2013. - Analyst information production and the timing of annual earnings forecasts, with Sami Keskek and Senyo Tse. Review of Accounting Studies, December 2014, Vol.

6 19. (4): 1504-1531. Accepted in 8/2013. - Meeting individual analyst expectations, with Marcus Kirk and David Reppenhagen. The Accounting Review, November 2014, Vol. 89 (6): 2203-2231. Accepted in 5/2014. - The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015). Accounting, Organizations and Society, 2015, Vol 46: 39-43. Accepted on 5/1/2015. - Securitization and insider trading, with Stephen Ryan and Ying Zhou (former student). The Accounting Review, March 2016, Vol. 91(2): 649-675. Accepted on 7/8/2015. - Corporate disclosure and research opportunities in China, with Xinmin Zhang. China Journal of Accounting Studies, 2016, vol. 4 (1): 1-14. Accepted in 11/2015. Invited submission based on keynote speech. Peer-reviewed. - Board hierarchy, independent directors, and firm value: Evidence from China, with Jigao Zhu, Kangtao Ye, and Kam Chan.

7 Journal of Corporate Finance, 2016, 41: 262-279. Accepted in 9/2016. Five times of SSRN Top Ten download for Corporate Governance and Emerging Markets Economics. 2. Updated July 2018. - The spillover effects of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure, with Stephen V. Brown (former student). and Xiaoli Tian. Contemporary Accounting Research, 2018, 35 (2): 622-656. Accepted by the editor in 3/2017 and by the Editor-in-Chief in 2/2018. The paper won the Best Paper Award for the Financial Accounting Section of the 2015 Annual Conference of the Accounting and Finance Association of Australia and New Zealand. - The effects of a mixed approach toward management earnings forecasts: Evidence from China, with Xiaobei (Beryl) Huang, Xi Li, and Senyo Tse.

8 Formerly titled Mandatory vs. voluntary management earnings forecasts in China and The effects of management earnings forecast mandate: Evidence from China, Journal of Business Finance & Accounting, 2018, 45: 319-351. Accepted on 12/10/2017. - Technological peer pressure and product disclosure, with Sean Cao, Chi Wan, and Guang Ma. The Accounting Review. Accepted on 1/30/2018. WORKING PAPERS. - Earnings announcement clustering and analyst forecast behavior, with Matt Driskill (former student) and Marcus Kirk. Five times of SSRN Top Ten download. - Intraday disclosure timing deviations and subsequent financial misreporting, with Angie Wang (former student) and Joost Impink. Previously titled, Strategic disclosure: A view from the lens of 8-K filings.. - The tradeoff between relevance and comparability in segment reporting, with Lisa Hinson and Diana Weng (current student).

9 - Incremental usefulness of parent-only balance sheets to debt holders: Evidence from banks, with Ying Zhou (former student) and Jigao Zhu. - Does management earnings forecast matter in private loan markets? with Xinghua Gao and Yonghong Jia. DISSERTATION. Title: Three Essays on Earnings Warnings . Committee: Jim Ohlson (Chair), Bill Greene, Carol Marquardt, Stephen Ryan, and Paul Zarowin. CURRENT OR FORMER STUDENTS WITH COAUTHORSHIP. Richard Lu (FM 2012), Stephen V. Brown (JAR 2011, CAR 2018), Ying Zhou (TAR. 2016), Will Ciconte (RAST 2014), Xiaobei (Beryl) Huang (JBFA 2017), Angie Wang, and Diana Weng. OTHER JUNIOR RESEARCHERS WITH COAUTHORSHIP. Ben Lansford (Northwestern, JBFA 2013), Kenneth Merkley (Michigan, student, RAST 2011), Shankar Venkataraman (Georgia Tech, RAST 2011), Marcus Kirk (Florida, RAST 2014, TAR 2014), David Reppenhagen (Florida, TAR 2014), Sami Keskek (Arkansas, RAST 2014), Xi Li (Temple University, JBFA 2017), Xiaoli Tian (Ohio State, CAR 2018), Jigao Zhu (UIBE, JCF 2016), Sean Cao (Georgia State University, TAR.)

10 3. Updated July 2018. 2018), Chi Wan (University of Massachusetts Boston, TAR 2018), and Guang Ma (National University of Singapore, TAR 2018). DISSERTATION COMMITTES AT UNIVERSITY OF FLORIDA. Richard Lu (member, 2010, CSU-Fullerton), Ben Scheick (member, finance, 2012, UGeorgia), Aaron Gubin (member, finance, 2012, NCU), Stephen V. Brown (member, 2013, ASU), Ying Zhou (Chair, 2014, UConn), Chenxi Zhou (member, marketing, 2014, Xiamen University), Atanas Mihov (member, finance, 2014, Richmond Federal Reserve Bank), Han Stice (Chair, 2016, Chinese University of Hong Kong), Matt Driskill (Chair, 2016, CSU-Fullerton), and Angie Wang (Chair, 2017, Chinese University of Hong Kong). EXTERNAL MEMBER OF DISSERTATION COMMITTE. Heather Li (U. of Toronto, 2014). REFERENCES IN PRESS. Wall Street Journal: 2/3/2007.