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

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

SCHOLARLY PAPERS

30

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14,555

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Top 6,073

in Total Papers Citations

110

CROSSREF CITATIONS

103

Scholarly Papers (30)

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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

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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

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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

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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

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disclosure, law, accounting, valuation, regulation

5.

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

Downloads 955 ( 28,438)
Citation 13

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

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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
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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

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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

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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

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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

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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

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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

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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

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

13.

Is Earnings Management Really Rampant? Evidence from a Structural Model

Downloads 410 ( 85,375)
Citation 3

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
Jeremy Bertomeu, Edwige Cheynel, Edward Xuejun Li and Ying Liang
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)

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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
Jeremy Bertomeu, Edwige Cheynel, Edward Xuejun Li and Ying Liang
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

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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

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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

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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

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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

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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

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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

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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)

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financial accelerator, accounting, general equilibrium, investment, conservatism

21.

Asset Measurement in Imperfect Credit Markets

Downloads 217 (167,510)

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

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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

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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

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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

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24.

Voting over disclosure standards

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

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political, certification, financial accounting, mandatory, policy

25.

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

Downloads 158 (222,130)
Citation 1

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

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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)
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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

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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)

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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

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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)

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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)
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Cost of capital, Expected returns, Structural equations