My Homepage

Thank you for visiting my research webpage. My name is Jeremy Bertomeu and I am an associate professor of accounting at the Rady School of Management, UC San Diego. Before joining Rady, I was an associate professor at Baruch College, at the City University of New York and visited the Kellogg School of Managament at Northwestern University. Currently, I serve as an associate editor at Management Science and as an editorial board member at the Accounting Review, the Journal of Accounting Research and at the European Accounting review.

Currently, I'm working on a few new projects:

Voting over disclosure standards, with R. Magee and G. Schneider
A suitable voting majority in an accounting board should be about 2/3, and its rulings will tend to unravel toward full disclosure. 

Anomalous disclosure patterns in the auto industry are rationalized in a model of collusion in the product market.

How often do managers withhold information?, with I. Marinovic and P. Ma
A simple structural estimation of the Dye-Jung-Kwon voluntary disclosure model, using management forecasts.

Efficient disclosure laws, with J. Xue and I. Vaysman
A law that requuires the disclosure of bad news reduces the cost of excessive voluntary disclosures.

We test whether factors that explain the  cross-section of expected returns are used as risk factors in management contracts. Yes, for most for the factors, but stronger evidence for the CAPM in the recent period.

The Dynamics of Concealment, with I. Marinovic, S. Terry and F. Varas
An estimation of an infinite-horizon disclosure model in which managers are forward-looking.



Do you have a nice working or published paper, you would like me to read and advertise on this website? If so, do email me your work. Note that the paper must be accessible via SSRN so that I may post an updated link.


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/.

The JATC meetings is organized one day prior to the AAA annual meeting and features five to seven papers, now going into its sixth year. The audience is diverse with a special focus on new researchers in the field and novel methodologies/ideas. This year's event is jointly organized with UCSD, with H. Friedman (UCLA), M. Ye (Toronto), I. Marinovic (Stanford) and X. Meng (NYU). More information about the event can be found at www.accountingtheory.org.