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 Management at Northwestern University.
Currently, I'm working on a few new projects:
Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry, with H. Evans, M. Feng and A. Tseng SAS code
Anomalous disclosure patterns in the auto industry are rationalized in a model of collusion in the product market.
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 requires the disclosure of bad news reduces the cost of excessive voluntary disclosures.
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.
A Simple Theory-Based Approach to Identifying Misreporting Costs and Biases, with E. Cheynel, E. Li and Y. Liang matlab code
A simple (closed-form) estimation procedure for reporting biases.
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).
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. Heinle (Wharton), Y. Zhang (GWU), M. Ye (Toronto), I. Marinovic (Stanford) and X. Meng (NYU). More information about the event can be found at www.accountingtheory.org.
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.