Jeremy Bertomeu

Washington University in St. Louis - John M. Olin Business School

One Brookings Drive

Campus Box 1133

St. Louis, MO 63130-4899

United States

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 2,985

SSRN RANKINGS

Top 2,985

in Total Papers Downloads

14,555

SSRN CITATIONS
Rank 6,073

SSRN RANKINGS

Top 6,073

in Total Papers Citations

110

CROSSREF CITATIONS

103

Scholarly Papers (30)

1.

Capital Structure, Cost of Capital, and Voluntary Disclosures

Accounting Review 2011, Vol. 86, No. 3
Number of pages: 48 Posted: 11 Sep 2010 Last Revised: 21 Apr 2012
Jeremy Bertomeu, Anne Beyer and Ronald A. Dye
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 1,751 (11,324)
Citation 4

Abstract:

Loading...

Capital Structure, Cost of Capital, Voluntary Disclosure

2.

From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations

Foundations and Trends in Accounting, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-63
Number of pages: 51 Posted: 23 Nov 2015 Last Revised: 26 Jun 2016
Jeremy Bertomeu, Anne Beyer and Daniel J. Taylor
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 1,231 (19,559)
Citation 3

Abstract:

Loading...

causality, economic theory, quasi-natural experiments, structural models

3.

On Earnings Manipulation and the Cost of Capital: Does Accounting Matter in the Aggregate?

Journal of Accounting Research, Forthcoming
Number of pages: 23 Posted: 16 Feb 2013 Last Revised: 21 Feb 2013
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 1,159 (21,454)
Citation 4

Abstract:

Loading...

cost of capital, earnings management, accounting, risk, return

4.

Mandatory Disclosure and Asymmetry in Financial Reporting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 38 Posted: 17 May 2014 Last Revised: 07 Jan 2015
Jeremy Bertomeu and Robert P. Magee
Washington University in St. Louis - John M. Olin Business School and Northwestern University
Downloads 1,144 (21,864)
Citation 1

Abstract:

Loading...

disclosure, law, accounting, valuation, regulation

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

Routledge Companion to Accounting Theory, Forthcoming, Abacus, Forthcoming, Columbia Business School Research Paper No. 15-16
Number of pages: 35 Posted: 26 Sep 2014 Last Revised: 08 Mar 2016
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 953 (28,079)
Citation 3

Abstract:

Loading...

asset pricing, trading, markets, expected return, accounting

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

Abacus, Vol. 52, Issue 2, pp. 221-258, 2016
Number of pages: 38 Posted: 14 Jun 2016
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 2 (778,998)
Citation 4
  • Add to Cart

Abstract:

Loading...

Asset pricing, Information, Market, Risk, Risk‐sharing

6.

A Theory of Hard and Soft Information

Accounting Review, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 194
Number of pages: 41 Posted: 19 Sep 2014 Last Revised: 20 Jul 2016
Jeremy Bertomeu and Ivan Marinovic
Washington University in St. Louis - John M. Olin Business School and Graduate School of Business, Stanford University
Downloads 862 (32,867)
Citation 16

Abstract:

Loading...

cheap talk, disclosure, verification, financial reporting

7.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research (2017). https://doi.org/10.1111/1911-3846.12247
Number of pages: 36 Posted: 20 May 2013 Last Revised: 05 Feb 2021
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
Washington University in St. Louis - John M. Olin Business School, Baruch College - CUNY and National University of Singapore
Downloads 852 (33,377)
Citation 17

Abstract:

Loading...

accounting conservatism; reporting bias; managerial incentives; principal agent theory

8.

How Often Do Managers Withhold Information?

Number of pages: 52 Posted: 07 Mar 2016 Last Revised: 15 Aug 2019
Jeremy Bertomeu, Paul Ma and Ivan Marinovic
Washington University in St. Louis - John M. Olin Business School, University of Minnesota and Graduate School of Business, Stanford University
Downloads 750 (39,747)
Citation 17

Abstract:

Loading...

voluntary disclosure, management forecasts, information endowment, strategic withholding, structural estimation, disclosure cost

9.

From Low-Quality Reporting to Financial Crises: Politics of Disclosure Regulation Along the Economic Cycle

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 41 Posted: 19 Sep 2010 Last Revised: 26 Aug 2011
Jeremy Bertomeu and Robert P. Magee
Washington University in St. Louis - John M. Olin Business School and Northwestern University
Downloads 620 (51,222)
Citation 7

Abstract:

Loading...

Business Cycle, Regulation, Positive Economics, Political, Financial Crisis, Credit Market, Accounting Standards, Lobbying

10.

Using Machine Learning to Detect Misstatements

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 17 Dec 2019 Last Revised: 25 Feb 2020
Jeremy Bertomeu, Edwige Cheynel, Eric Floyd and Wenqiang Pan
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, University of California San Diego and Columbia University - Columbia Business School
Downloads 564 (57,753)
Citation 6

Abstract:

Loading...

Machine Learning; Big Data; Analytics; Misstatements; AAERs; Accounting Fraud

11.

Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations

The Accounting Review, Forthcoming
Number of pages: 46 Posted: 23 Sep 2012 Last Revised: 17 Aug 2013
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 525 (63,226)
Citation 8

Abstract:

Loading...

capital market, disclosure, accounting standards, standard-setting, theory

12.

Economic Consequences of Equity Compensation Disclosure

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 31 Posted: 16 Jan 2011
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 422 (82,569)
Citation 2

Abstract:

Loading...

Compensation, Disclosure, Signalling, Managerial, Theory, Accounting, Options, CEO, Pay-for-performance, Market, Earnings, Information

Is Earnings Management Really Rampant? Evidence from a Structural Model

Baruch College Zicklin School of Business Research Paper No. 2018-04-02
Number of pages: 37 Posted: 16 Apr 2018 Last Revised: 27 Aug 2020
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, City University of New York (CUNY) - Stan Ross Department of Accountancy and Georgia State University - J. Mack Robinson College of Business
Downloads 270 (134,585)

Abstract:

Loading...

earnings management; structural estimation; financial accounting; reporting; signalling; bias.

How Pervasive is Earnings Management? Evidence from a Structural Model

Management Science, Forthcoming
Number of pages: 37 Posted: 31 Aug 2020 Last Revised: 02 Sep 2020
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, City University of New York (CUNY) - Stan Ross Department of Accountancy and Georgia State University - J. Mack Robinson College of Business
Downloads 140 (245,983)
Citation 3

Abstract:

Loading...

earnings management, structural estimation, financial accounting, reporting, signaling

14.

Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry

Number of pages: 26 Posted: 05 Jun 2015
Jeremy Bertomeu, John Evans, Mei Feng and Ayung Tseng
Washington University in St. Louis - John M. Olin Business School, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and Indiana University
Downloads 399 (88,357)
Citation 8

Abstract:

Loading...

collusion, disclosure, information sharing, antitrust, oligopoly

15.

Verifiable Disclosure

Number of pages: 41 Posted: 24 Aug 2015 Last Revised: 19 Jul 2016
Jeremy Bertomeu and Davide Cianciaruso
Washington University in St. Louis - John M. Olin Business School and HEC Paris - Accounting and Management Control Department
Downloads 361 (98,832)
Citation 4

Abstract:

Loading...

Disclosure, unraveling, verification, truthful, uncertain information endowment, sanitation

16.

Voluntary versus Mandatory Disclosure

Review of Accounting Studies (2021). https://doi.org/10.1007/s11142-020-09579-0
Number of pages: 49 Posted: 21 Nov 2016 Last Revised: 04 Feb 2021
Jeremy Bertomeu, Igor Vaysman and Wenjie Xue
Washington University in St. Louis - John M. Olin Business School, CUNY Baruch College, Zicklin School of Business and National University of Singapore
Downloads 349 (102,662)
Citation 1

Abstract:

Loading...

Disclosure regulations, securities laws, standards, conservatism, mechanism design

17.

Interplay between Accounting and Prudential Regulation

Number of pages: 66 Posted: 13 Nov 2018 Last Revised: 02 Sep 2020
Jeremy Bertomeu, Lucas Mahieux and Haresh Sapra
Washington University in St. Louis - John M. Olin Business School, Tilburg University - Tilburg University School of Economics and Management and Booth School of Business, University of Chicago
Downloads 248 (147,348)
Citation 7

Abstract:

Loading...

Prudential Regulation, Accounting Standards, Capital Requirements, Loan Loss Provisioning

18.

Disclosure and Investor Inattention

Number of pages: 68 Posted: 30 Sep 2020 Last Revised: 11 Feb 2021
Jeremy Bertomeu, Keri Peicong Hu and Yibin Liu
Washington University in St. Louis - John M. Olin Business School, University of California and University of California San Diego
Downloads 239 (152,755)
Citation 1

Abstract:

Loading...

disclosure, inattention, constraints, communication, voluntary, theory

19.

Incentive Contracts, Market Risk, and Cost of Capital

Contemporary Accounting Research, Forthcoming
Number of pages: 28 Posted: 03 Dec 2013
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 232 (157,234)
Citation 2

Abstract:

Loading...

agency, cost of capital, asset pricing, stewardship, principal-agent, theory

20.

Accounting and the Financial Accelerator

Columbia Business School Research Paper No. 17-7
Number of pages: 51 Posted: 06 Jan 2017 Last Revised: 13 Jul 2020
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 218 (166,825)

Abstract:

Loading...

financial accelerator, accounting, general equilibrium, investment, conservatism

Asset Measurement in Imperfect Credit Markets

Columbia Business School Research Paper No. 15-8
Number of pages: 30 Posted: 07 Jan 2015 Last Revised: 06 Jun 2015
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 217 (167,167)
Citation 11

Abstract:

Loading...

liquidity, financing, collateral, capital, lending, accounting

Asset Measurement in Imperfect Credit Markets

Journal of Accounting Research, Vol. 53, No. 5, 2015, Columbia Business School Research Paper No. 16-25
Posted: 07 Mar 2016
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School

Abstract:

Loading...

liquidity, financing, collateral, capital, lending, accounting

22.

Strategic Withholding and Imprecision in Asset Measurement

HEC Paris Research Paper No. ACC-2018-1324
Number of pages: 69 Posted: 18 Dec 2018 Last Revised: 24 Jan 2019
Jeremy Bertomeu, Edwige Cheynel and Davide Cianciaruso
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and HEC Paris - Accounting and Management Control Department
Downloads 195 (185,019)
Citation 5

Abstract:

Loading...

real effects, imprecision, voluntary disclosure, accounting standards

23.

Dynamic Voluntary Disclosure with Endogenous Proprietary Costs

Number of pages: 48 Posted: 11 Sep 2008
Jeremy Bertomeu and Pierre Jinghong Liang
Washington University in St. Louis - John M. Olin Business School and Tepper School of Business, Carnegie Mellon University
Downloads 185 (194,036)
Citation 1

Abstract:

Loading...

24.

Voting over disclosure standards

Number of pages: 36 Posted: 18 Jul 2016 Last Revised: 31 May 2017
Washington University in St. Louis - John M. Olin Business School, Northwestern University and University of Graz
Downloads 167 (211,950)

Abstract:

Loading...

political, certification, financial accounting, mandatory, policy

Are the Fama French Factors Treated as Risk? Evidence from CEO Compensation

Number of pages: 46 Posted: 07 Mar 2017 Last Revised: 13 Dec 2017
Jeremy Bertomeu, Edwige Cheynel and Michelle Liu
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and CUNY Hunter College
Downloads 157 (223,774)
Citation 1

Abstract:

Loading...

capital asset pricing, risk factor, risk-sharing, efficient markets

Are the Fama French Factors Treated as Risk? Evidence from CEO Compensation

European Financial Management, Vol. 24, Issue 5, pp. 728-774, 2018
Number of pages: 47 Posted: 16 Nov 2018
Jeremy Bertomeu, Edwige Cheynel and Michelle Liu‐Watts
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and CUNY Hunter College
Downloads 1 (793,125)
  • Add to Cart

Abstract:

Loading...

26.

Machine Learning Improves Accounting: Discussion, Implementation and Research Opportunities

Number of pages: 28 Posted: 07 Nov 2020
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 123 (270,947)
Citation 3

Abstract:

Loading...

machine learning, panel, accounting, colinearity

27.

The Editor's Problem

Number of pages: 38 Posted: 11 Dec 2020 Last Revised: 13 Apr 2021
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 108 (299,107)

Abstract:

Loading...

certification, communication, quality.

28.

The Dynamics of Concealment

Stanford University Graduate School of Business Research Paper
Number of pages: 51 Posted: 25 Feb 2021
Jeremy Bertomeu, Ivan Marinovic, Stephen Terry and Felipe Varas
Washington University in St. Louis - John M. Olin Business School, Graduate School of Business, Stanford University, Boston University and Duke University - Fuqua School of Business - Finance Department
Downloads 67 (396,657)
Citation 1

Abstract:

Loading...

voluntary disclosure, structural estimation, reputations, persuasion

29.

Can Labor Markets Help Resolve Collusion?

Economics Letters, Vol. 95, pp. 355-361, 2007
Number of pages: 7 Posted: 16 Jan 2011
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 44 (480,550)

Abstract:

Loading...

Implementation, Contracts, Labor, Opening, Mechanism Design, Collusion

30.

Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou Et Al

Abacus, Vol. 52, Issue 1, pp. 211-219, 2016
Number of pages: 9 Posted: 20 Apr 2016
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 0 (775,736)
  • Add to Cart

Abstract:

Loading...

Cost of capital, Expected returns, Structural equations