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

25

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11,857

CITATIONS
Rank 7,264

SSRN RANKINGS

Top 7,264

in Total Papers Citations

77

Scholarly Papers (25)

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 1,711 (9,229)
Citation 26

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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 1,135 (17,614)
Citation 7

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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 1,105 (18,348)
Citation 9

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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 1,055 (19,641)
Citation 13

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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 908 (24,134)
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 (659,883)
Citation 6
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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: 24 Oct 2016
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
University of California, San Diego (UCSD) - Rady School of Management, City University of New York - Baruch College - Stan Ross Department of Accountancy and National University of Singapore
Downloads 824 (28,171)
Citation 17

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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 750 (32,106)
Citation 11

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cheap talk, disclosure, verification, financial reporting

8.

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 596 (43,632)
Citation 24

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

9.

How Often Do Managers Withhold Information?

Number of pages: 51 Posted: 07 Mar 2016 Last Revised: 29 Mar 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 530 (50,696)
Citation 15

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persuasion, voluntary disclosure, information endowment, strategic withholding, structural estimation, disclosure cost

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 505 (53,905)
Citation 8

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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 (68,415)

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

12.

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 334 (88,380)
Citation 2

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

13.

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 318 (93,978)
Citation 4

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collusion, disclosure, information sharing, antitrust, oligopoly

14.

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 226 (133,383)
Citation 3

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

15.

Voluntary versus Mandatory Disclosure

Number of pages: 50 Posted: 21 Nov 2016 Last Revised: 24 Apr 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 204 (147,006)
Citation 1

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

16.
Downloads 203 (147,694)
Citation 8

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 203 (147,502)
Citation 8

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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.

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 174 (169,962)

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18.

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 173 (170,836)

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19.

A Simple Theory-Based Approach to Identifying Misreporting Costs and Biases

Baruch College Zicklin School of Business Research Paper No. 2018-04-02
Number of pages: 42 Posted: 16 Apr 2018 Last Revised: 14 Oct 2018
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 167 (176,181)

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costly misreporting; cross-sectional; earnings; reporting; signaling.

20.

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 150 (192,891)
Citation 1

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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 145 (198,835)

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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 (674,418)
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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
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 104 (254,743)
Citation 1

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real effects, imprecision, voluntary disclosure, accounting standards

23.

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 - Department of Accounting & Accountancy and Booth School of Business, University of Chicago
Downloads 82 (296,625)
Citation 2

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Prudential Regulation, Accounting Standards, Loan Loss Provisioning

24.

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 39 (422,500)

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

25.

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 (660,854)
Citation 1
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Cost of capital, Expected returns, Structural equations