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

38

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23,287

SSRN CITATIONS
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Top 3,589

in Total Papers Citations

429

CROSSREF CITATIONS

90

Scholarly Papers (38)

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 Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 1,850 (17,657)
Citation 15

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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 Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 1,597 (22,160)
Citation 19

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

3.

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 School of Management, Fudan University
Downloads 1,256 (31,720)
Citation 42

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

4.

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 1,224 (32,915)
Citation 4

Abstract:

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

5.

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 1,212 (33,407)
Citation 6

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disclosure, law, accounting, valuation, regulation

6.

Capital Market Consequences of Generative AI: Early Evidence from the Ban of ChatGPT in Italy

Number of pages: 51 Posted: 31 May 2023 Last Revised: 11 Oct 2023
Jeremy Bertomeu, Yupeng Lin, Yibin Liu and Zhenghui Ni
Washington University in St. Louis - John M. Olin Business School, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), National University of Singapore (NUS) - NUS Business School and National University of Singapore (NUS) - Department of Finance
Downloads 1,192 (34,179)
Citation 2

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AI, Generative, ChatGPT, privacy, disruption, innovation, information processing capacity.

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
Washington University in St. Louis - John M. Olin Business School and Graduate School of Business, Stanford University
Downloads 1,050 (40,983)
Citation 47

Abstract:

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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
Washington University in St. Louis - John M. Olin Business School, University of Minnesota and Graduate School of Business, Stanford University
Downloads 1,040 (41,562)
Citation 17

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

9.

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 1,030 (42,157)
Citation 6

Abstract:

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asset pricing, trading, markets, expected return, accounting

10.

Disclosure and Investor Inattention: Theory and Evidence

Number of pages: 49 Posted: 30 Sep 2020 Last Revised: 29 Oct 2022
Jeremy Bertomeu, Keri Peicong Hu and Yibin Liu
Washington University in St. Louis - John M. Olin Business School, Faculty of Business and Economics, The University of Hong Kong and National University of Singapore (NUS) - NUS Business School
Downloads 1,004 (43,882)
Citation 1

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disclosure, inattention, constraints, communication, voluntary, theory

11.

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 Cornerstone Research, Inc.
Downloads 949 (47,232)
Citation 39

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

12.

A Primer on Structural Estimation in Accounting Research

Stanford University Graduate School of Business Research Paper No. 4336916, Olin Business School Center for Finance & Accounting Research Paper No. 2023/01
Number of pages: 137 Posted: 26 Jan 2023
Jeremy Bertomeu, Ying Liang and Ivan Marinovic
Washington University in St. Louis - John M. Olin Business School, Georgia State University - J. Mack Robinson College of Business and Graduate School of Business, Stanford University
Downloads 771 (62,783)

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Estimation, structural, accounting

13.

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 690 (72,528)
Citation 10

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

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 336 (169,535)

Abstract:

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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 330 (172,910)
Citation 15

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

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 Cornerstone Research, Inc.
Downloads 624 (82,264)
Citation 1

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

16.

Interplay between Accounting and Prudential Regulation

The Accounting Review
Number of pages: 47 Posted: 13 Nov 2018 Last Revised: 17 May 2022
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 598 (86,818)
Citation 19

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Accounting Standards; Prudential Regulation, Capital Requirements, Expected Loss Models, Loan Loss Provisioning Rules

17.

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 578 (90,615)
Citation 8

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

18.

Using Machine Learning to Measure Conservatism

Number of pages: 38 Posted: 21 Sep 2021 Last Revised: 15 Mar 2023
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 575 (91,185)
Citation 3

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

19.

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 UC Davis, Graduate School of Management
Downloads 557 (94,958)
Citation 24

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collusion, disclosure, information sharing, antitrust, oligopoly

20.

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 452 (122,350)
Citation 2

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

21.

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 New Economic School (NES)
Downloads 445 (124,623)
Citation 4

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

22.

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 428 (130,422)
Citation 16

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machine learning, panel, accounting, colinearity

23.

Disclosure Paternalism

Number of pages: 42 Posted: 11 Aug 2021 Last Revised: 07 Nov 2023
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 335 (171,363)

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communication, standard, regulations, accounting

24.

Moral Hazard and the Value of Information: A Structural Approach

Number of pages: 30 Posted: 15 Dec 2022
Jeremy Bertomeu, Jaehoon Jung and Ivan Marinovic
Washington University in St. Louis - John M. Olin Business School, Stanford Graduate School of Business and Graduate School of Business, Stanford University
Downloads 333 (172,514)

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contract theory, incentive, structural estimation, performance

25.

Toward a General Equilibrium Theory of Financial Reporting

Columbia Business School Research Paper No. 17-7
Number of pages: 35 Posted: 06 Jan 2017 Last Revised: 11 Jan 2023
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 329 (174,748)

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financial accelerator, accounting, general equilibrium, investment, conservatism

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 New Economic School (NES)
Downloads 280 (205,625)
Citation 17

Abstract:

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real effects, imprecision, voluntary disclosure, accounting standards

Strategic Withholding and Imprecision in Asset Measurement

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
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 New Economic School (NES)

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production, imprecision, voluntary disclosure, accounting standards

27.
Downloads 268 (216,294)
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 268 (215,043)
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

28.

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 263 (220,419)
Citation 1

Abstract:

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

29.

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 238 (243,273)

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certification, communication, quality.

30.

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 234 (247,233)

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political, certification, financial accounting, mandatory, policy

31.

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 229 (252,413)
Citation 18

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voluntary disclosure, structural estimation, reputations, persuasion

32.

Statistical versus Economic Significance in Accounting: A Reality Check

Number of pages: 17 Posted: 20 Aug 2023 Last Revised: 06 Sep 2023
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 222 (260,042)
Citation 1

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methods, econometrics, philosophy of science, theory, scientific process

33.

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 216 (266,753)
Citation 1

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34.

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 193 (295,624)
Citation 1

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

35.

Measuring Defi Risk

Number of pages: 18 Posted: 28 Sep 2022 Last Revised: 17 Mar 2023
Jeremy Bertomeu, Xiumin Martin and Ibrahima Sall
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis
Downloads 183 (310,021)

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coin, cryptocurrency, stable, systemic, banking, loans, collateral, interest.

36.

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 73 (604,967)

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

Ethics and Illusions: How Ethical Declarations Shape Market Behavior

Number of pages: 47 Posted: 23 Apr 2024
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, University of California, Irvine - Accounting Area and Washington University in St. Louis
Downloads 59 (688,389)

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Misreporting, experiment, ethics.

Ethics and Illusions: How Ethical Declarations Shape Market Behavior

NBER Working Paper No. w32385
Number of pages: 48 Posted: 29 Apr 2024
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School, University of California, Irvine - Accounting Area and Washington University in St. Louis
Downloads 2 (1,198,734)
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38.

Explaining the Compensation of Superstar CEOs: The Case of Elon Musk *

Number of pages: 51 Posted: 20 Jun 2024
Ivan Marinovic, Jeremy Bertomeu and Mario Milone
Graduate School of Business, Stanford University, Washington University in St. Louis - John M. Olin Business School and University of California, San Diego (UCSD) - Rady School of Management
Downloads 42 (789,106)

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CEO, compensation, incentives, agency, option C6, D8, M4