My Homepage

Thank you for visiting my research webpage. My name is Jeremy Bertomeu and I am an associate professor of accounting at Washington University in St Louis. Before joining Wash U, I was an associate professor at UCSD and an assistant professor at Baruch College, and a visiting scholar at Northwestern University.

Currently, I'm working on a few projects:


A. How uncertain is the market about managers' reporting objectives? Evidence from structural estimation, with E. Cheynel, E. Li and Y. Liang

An estimation of a generalized Fischer-Verrecchia (2000) with an application to estimating the noise caused by accounting manipulations.


B. Disclosure and Investor Inattention, with K. Hu and Y. Liu

In a model with rational inattention, the optimal allocation of attention implies an inverse U-shaped relationship between voluntary disclosure and attention; we also provide empirical evidence.


C. Accounting and the Financial Accelerator, with E. Cheynel

About the joint interaction of optimal accounting and the financial accelerator in general equilibrium after a shock to capital stock.


D. Interplay between Accounting and Prudential Regulation, with H. Sapra and L. Mahieux

Real effects in a banking setting: capital ratios and partial reporting requirements work as complements to induce ex-ante optimal intervention.


E. Using Machine Learning to Measure Conservatism, with E. Cheynel, Y. Liao and M. Milone

A characteristics-based measure of differential timeliness using non-linear fit in neural networks (click here to use online tool to compute your measure from any dataset, prepared by M. Milone).


F. Disclosure Paternalism

Why overly protective disclosure mandates can hurt investors in the long run.

Do you have a nice working or published paper? Contact me to be part of the weekly AES Zoom seminars to share ideas and obtain feedback (Fridays 10-11 PST).

I also participate to several research initiatives that, jointly with several colleagues, we hope will help disseminate theoretical research in accounting.

The accounting theory e-journal is part of the SSRN network and distributes new working papers in accounting theory through a weekly newsletter with abstracts and a working paper repository. You can subscribe to the ejournal at https://www.ssrn.com/en/index.cfm/subscribe/.

Accounting and Economics Society (AES) webinars are an open forum co-organized by the AES team. Open to anyone with a working paper at any stage and meets at 10am PST each Friday. Please follow this link for the main site and the AES Youtube channel.