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. 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.
B. 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.
C. Strategic Withholding and Imprecision in Asset Measurement, with E. Cheynel and D. Cianciaruso
Persuasion controls the information received in a Dye-Jung-Kwon model: in the standard Dye, no value in imprecision, but always imprecision at the marginal discloser if there are costs/benefits. The paper also includes a proof that the persuasion mechanism is partitional (intervals).
D. 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.
E. 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.
F. 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.
Do you have a nice working or published paper? Contact me to be part of our weekly online 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/.
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.
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.
How to pronounce my last name: 'Bertomeu'
Many people ask me how to pronounce the 'eu' sound. It is a common French sound that, sadly for me, does not exist in English. Maybe you've heard 'les bleus' for the French soccer team and that's the sound it makes; otherwise, there are a few good youtube videos on how to say the French 'eu,' like this one and you'll get to learn many other nice-sounding French words.