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

32

DOWNLOADS
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15,417

SSRN CITATIONS
Rank 5,562

SSRN RANKINGS

Top 5,562

in Total Papers Citations

142

CROSSREF CITATIONS

102

Scholarly Papers (32)

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 1,762 (12,085)
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 1,304 (19,235)
Citation 6

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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 1,167 (22,746)
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 1,150 (23,236)
Citation 1

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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 966 (29,471)
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 (816,524)
Citation 5
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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 887 (33,682)
Citation 18

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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 862 (35,072)
Citation 19

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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 780 (40,235)
Citation 17

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

9.

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 657 (50,713)
Citation 7

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

10.

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 628 (53,746)
Citation 9

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

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 529 (66,673)
Citation 8

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

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 285 (134,692)

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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
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 178 (211,941)
Citation 5

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

13.

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 425 (87,365)
Citation 2

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

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 Georgetown University - Department of Accounting and Business Law
Downloads 423 (87,365)
Citation 8

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collusion, disclosure, information sharing, antitrust, oligopoly

15.

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 381 (98,887)
Citation 1

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

16.

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 368 (102,526)
Citation 4

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

17.

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 Business School, National University of Singapore
Downloads 320 (120,083)
Citation 1

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disclosure, inattention, constraints, communication, voluntary, theory

18.

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 283 (136,301)
Citation 8

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

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 234 (164,751)
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 226 (170,358)

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financial accelerator, accounting, general equilibrium, investment, conservatism

21.
Downloads 224 (171,788)
Citation 11

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 224 (171,461)
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 219 (176,324)
Citation 8

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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 187 (202,851)
Citation 1

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24.

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 173 (217,045)
Citation 4

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machine learning, panel, accounting, colinearity

25.

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 GrazUniversity of Graz
Downloads 170 (220,333)

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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
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 159 (233,692)
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 (829,489)
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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 123 (285,362)

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certification, communication, quality.

28.

Disclosure Paternalism

Number of pages: 37 Posted: 11 Aug 2021
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 107 (314,832)

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communication, standard, regulations, accounting

29.

Using Machine Learning to Measure Conservatism

Number of pages: 52 Posted: 21 Sep 2021
Jeremy Bertomeu, Edwige Cheynel, Yifei Liao and Mario Milone
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, University of California, Irvine - Paul Merage School of Business and University of California, San Diego (UCSD) - Rady School of Management
Downloads 101 (329,344)

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machine learning, neural network, accounting, conservatism, measure, proxy

30.

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 89 (354,581)
Citation 1

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voluntary disclosure, structural estimation, reputations, persuasion

31.

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 47 (491,939)

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

32.

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 (810,065)
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Cost of capital, Expected returns, Structural equations