Details about Jeremy Bertomeu

Access statistics for papers by Jeremy Bertomeu.

Last updated 2026-04-18. Update your information in the RePEc Author Service.

Short-id: pbe1473

Working Papers

2024

1. Ethics and Illusions: How Ethical Declarations Shape Market Behavior
   NBER Working Papers, National Bureau of Economic Research, Inc

2023

2. Interplay between accounting and prudential regulation
   Other publications TiSEM, Tilburg University, School of Economics and Management View citations (2)
3. Managers' Choice of Disclosure Complexity
   Papers, arXiv.org View citations (2)
   See also Journal Article Managers’ choice of disclosure complexity, Journal of Accounting and Economics, Elsevier (2023) View citations (2) (2023)

2018

4. Strategic Withholding and Imprecision in Asset Measurement
   Working Papers, HAL
   Also in HEC Research Papers Series, HEC Paris (2018)
   See also Journal Article Strategic Withholding and Imprecision in Asset Measurement, Journal of Accounting Research, John Wiley & Sons, Ltd. (2021) View citations (8) (2021)

2015

5. A Theory of Hard and Soft Information
   Research Papers, Stanford University, Graduate School of Business View citations (6)
6. How Often Do Managers Withhold Information?
   Research Papers, Stanford University, Graduate School of Business View citations (8)

Journal Articles

2025

1. Statistical versus Economic Significance in Accounting: A Reality Check
   Accounting, Economics, and Law: A Convivium, 2025, 15, (1), 105-121
2. The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy
   Journal of Accounting and Economics, 2025, 80, (1) View citations (9)
3. Using Machine Learning to Measure Conservatism
   Management Science, 2025, 71, (2), 1504-1522 View citations (3)

2024

4. Disclosure paternalism
   Journal of Accounting and Economics, 2024, 77, (2)
5. Measuring DeFi risk
   Finance Research Letters, 2024, 63, (C) View citations (1)

2023

6. A Primer on Structural Estimation in Accounting Research
   Foundations and Trends(R) in Accounting, 2023, 18, (1-2), 1-137 View citations (1)
7. Managers’ choice of disclosure complexity
   Journal of Accounting and Economics, 2023, 76, (2) View citations (2)
   See also Working Paper Managers' Choice of Disclosure Complexity, Papers (2023) View citations (2) (2023)

2022

8. The dynamics of concealment
   Journal of Financial Economics, 2022, 143, (1), 227-246 View citations (4)

2021

9. How Pervasive Is Earnings Management? Evidence from a Structural Model
   Management Science, 2021, 67, (8), 5145-5162 View citations (8)
10. Strategic Withholding and Imprecision in Asset Measurement
    Journal of Accounting Research, 2021, 59, (5), 1523-1571 View citations (8)
    See also Working Paper Strategic Withholding and Imprecision in Asset Measurement, Working Papers (2018) (2018)
11. Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry
    Management Science, 2021, 67, (3), 1851-1875 View citations (7)
12. Using machine learning to detect misstatements
    Review of Accounting Studies, 2021, 26, (2), 468-519 View citations (37)
13. Voluntary versus mandatory disclosure
    Review of Accounting Studies, 2021, 26, (2), 658-692 View citations (12)

2020

14. Machine learning improves accounting: discussion, implementation and research opportunities
    Review of Accounting Studies, 2020, 25, (3), 1135-1155 View citations (19)

2019

15. Voting over Disclosure Standards
    European Accounting Review, 2019, 28, (1), 45-70 View citations (1)

2018

16. Are the Fama French factors treated as risk? Evidence from CEO compensation
    European Financial Management, 2018, 24, (5), 728-774 View citations (4)
17. Verifiable disclosure
    Economic Theory, 2018, 65, (4), 1011-1044 View citations (12)

2017

18. Optimal Conservatism with Earnings Manipulation
    Contemporary Accounting Research, 2017, 34, (1), 252-284 View citations (16)

2016

19. Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al
    Abacus, 2016, 52, (1), 211-219 View citations (1)
20. Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
    Abacus, 2016, 52, (2), 221-258 View citations (16)
21. From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations
    Foundations and Trends(R) in Accounting, 2016, 10, (2-4), 262-313 View citations (21)

2015

22. Asset Measurement in Imperfect Credit Markets
    Journal of Accounting Research, 2015, 53, (5), 965-984 View citations (16)
23. Disclosure Policy and Industry Fluctuations
    Management Science, 2015, 61, (6), 1292-1305 View citations (3)
24. Incentive Contracts, Market Risk, and Cost of Capital
    Contemporary Accounting Research, 2015, 32, (4), 1337-1352 View citations (3)
25. Mandatory disclosure and asymmetry in financial reporting
    Journal of Accounting and Economics, 2015, 59, (2), 284-299 View citations (23)
26. Political pressures and the evolution of disclosure regulation
    Review of Accounting Studies, 2015, 20, (2), 775-802

2013

27. Discussion of Earnings Manipulation and the Cost of Capital
    Journal of Accounting Research, 2013, 51, (2), 475-493 View citations (5)

2011

28. From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
    Journal of Accounting and Economics, 2011, 52, (2), 209-227 View citations (36)

2009

29. Endogenous shakeouts
    International Journal of Industrial Organization, 2009, 27, (3), 435-440 View citations (3)

2007

30. Can labor markets help resolve collusion?
    Economics Letters, 2007, 95, (3), 355-361 View citations (2)
31. Mediator learning and dowry determination in an arranged marriage setting
    Economics Bulletin, 2007, 15, (12), 1-10 View citations (2)
32. On the existence of an equilibrium in the Split-the-Difference Mechanism over an uncountable set with a singular part
    Economics Bulletin, 2007, 3, (26), 1-5
    Also in Economics Bulletin, 2006, 3, (25), 1-4 (2006)