Jeremy Bertomeu

University of California, San Diego (UCSD) - Rady School of Management

9500 Gilman Drive

Rady School of Management

La Jolla, CA 92093

United States

SCHOLARLY PAPERS

26

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12,432

SSRN CITATIONS
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SSRN RANKINGS

Top 6,933

in Total Papers Citations

50

CROSSREF CITATIONS

101

Scholarly Papers (26)

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
University of California, San Diego (UCSD) - Rady School of Management, Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 1,717 (9,701)
Citation 2

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Capital Structure, Cost of Capital, Voluntary Disclosure

2.

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
University of California, San Diego (UCSD) - Rady School of Management
Downloads 1,145 (18,343)
Citation 2

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

3.

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
University of California, San Diego (UCSD) - Rady School of Management and Northwestern University
Downloads 1,119 (18,965)
Citation 1

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disclosure, law, accounting, valuation, regulation

4.

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
University of California, San Diego (UCSD) - Rady School of Management, Stanford University - Graduate School of Business and Wharton School, University of Pennsylvania
Downloads 1,088 (19,775)
Citation 10

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

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
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 920 (24,867)
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
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 2 (690,151)
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Asset pricing, Information, Market, Risk, Risk‐sharing

6.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research, Forthcoming
Number of pages: 36 Posted: 20 May 2013 Last Revised: 18 Dec 2019
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
University of California, San Diego (UCSD) - Rady School of Management, Baruch College - CUNY and National University of Singapore
Downloads 832 (29,196)
Citation 10

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

7.

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
University of California, San Diego (UCSD) - Rady School of Management and Graduate School of Business, Stanford University
Downloads 769 (32,519)
Citation 10

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cheap talk, disclosure, verification, financial reporting

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
University of California, San Diego (UCSD) - Rady School of Management, University of Minnesota and Graduate School of Business, Stanford University
Downloads 626 (42,999)
Citation 18

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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
University of California, San Diego (UCSD) - Rady School of Management and Northwestern University
Downloads 601 (45,389)
Citation 1

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

10.

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
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 510 (55,952)
Citation 5

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

11.

Economic Consequences of Equity Compensation Disclosure

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 31 Posted: 16 Jan 2011
Jeremy Bertomeu
University of California, San Diego (UCSD) - Rady School of Management
Downloads 416 (71,874)

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

12.

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

Number of pages: 42 Posted: 05 Jun 2015
Jeremy Bertomeu, John Evans, Mei Feng and Ayung Tseng
University of California, San Diego (UCSD) - Rady School of Management, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and Indiana University
Downloads 345 (89,269)
Citation 5

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collusion, disclosure, information sharing, antitrust, oligopoly

13.

Verifiable Disclosure

Number of pages: 41 Posted: 24 Aug 2015 Last Revised: 19 Jul 2016
Jeremy Bertomeu and Davide Cianciaruso
University of California, San Diego (UCSD) - Rady School of Management and HEC Paris - Accounting and Management Control Department
Downloads 342 (90,155)
Citation 1

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

14.

Voluntary versus Mandatory Disclosure

Number of pages: 50 Posted: 21 Nov 2016 Last Revised: 18 Dec 2019
Jeremy Bertomeu, Igor Vaysman and Wenjie Xue
University of California, San Diego (UCSD) - Rady School of Management, CUNY Baruch College, Zicklin School of Business and National University of Singapore
Downloads 244 (129,468)
Citation 1

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

15.

Incentive Contracts, Market Risk, and Cost of Capital

Contemporary Accounting Research, Forthcoming
Number of pages: 28 Posted: 03 Dec 2013
Jeremy Bertomeu
University of California, San Diego (UCSD) - Rady School of Management
Downloads 228 (138,375)

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

16.
Downloads 206 (152,491)
Citation 6

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
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 206 (152,258)
Citation 6

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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
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management

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liquidity, financing, collateral, capital, lending, accounting

17.

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: 14 Dec 2019
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Baruch College
Downloads 202 (155,281)

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

18.

A Theory of the Accounting Accelerator

Columbia Business School Research Paper No. 17-7
Number of pages: 41 Posted: 06 Jan 2017
Jeremy Bertomeu and Edwige Cheynel
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 178 (174,246)

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19.

Dynamic Voluntary Disclosure with Endogenous Proprietary Costs

Number of pages: 48 Posted: 11 Sep 2008
Jeremy Bertomeu and Pierre Jinghong Liang
University of California, San Diego (UCSD) - Rady School of Management and Tepper School of Business, Carnegie Mellon University
Downloads 177 (175,129)

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20.

Using Machine Learning to Detect Misstatements

Number of pages: 53 Posted: 20 Dec 2019
Jeremy Bertomeu, Edwige Cheynel, Eric Floyd and Wenqiang Pan
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management, University of California San Diego and Columbia University - Columbia Business School
Downloads 165 (186,107)

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

21.

Voting over disclosure standards

Number of pages: 36 Posted: 18 Jul 2016 Last Revised: 31 May 2017
University of California, San Diego (UCSD) - Rady School of Management, Northwestern University and University of Graz
Downloads 160 (191,076)

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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
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management and CUNY Hunter College
Downloads 152 (199,860)
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
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management and CUNY Hunter College
Downloads 1 (703,841)
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23.

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
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management and HEC Paris - Accounting and Management Control Department
Downloads 131 (225,049)
Citation 2

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real effects, imprecision, voluntary disclosure, accounting standards

24.

Accounting versus Prudential Regulation

Number of pages: 50 Posted: 13 Nov 2018 Last Revised: 01 Dec 2018
Jeremy Bertomeu, Lucas Mahieux and Haresh Sapra
University of California, San Diego (UCSD) - Rady School of Management, Tilburg University - School of Economics and Management and Booth School of Business, University of Chicago
Downloads 113 (251,194)
Citation 3

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Prudential Regulation, Accounting Standards, Loan Loss Provisioning

25.

Can Labor Markets Help Resolve Collusion?

Economics Letters, Vol. 95, pp. 355-361, 2007
Number of pages: 7 Posted: 16 Jan 2011
Jeremy Bertomeu
University of California, San Diego (UCSD) - Rady School of Management
Downloads 43 (425,814)

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

26.

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
University of California, San Diego (UCSD) - Rady School of Management
Downloads 0 (687,838)
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Cost of capital, Expected returns, Structural equations