Jeremy Bertomeu

Associate Professor of Accounting

Jeremy Bertomeu

Jeremy Bertomeu

Jeremy Bertomeu’s research specialization is in financial accounting, in particular, the valuation implications of the primary financial statements such as the balance sheet, the income statement, the statement of cash flows and the statement of stockholders' equity. His research aims at understanding the trade-offs involved in implementing more efficient accounting choices, and empirically measuring the degree to which these trade-offs require regulatory action. Jeremy received a Eugene Lang Fellowship 2014-2015 and a PSC CUNY grant 2013 – 2017 from the City University of New York. He also received an Alexander Henderson Dissertation Award in 2008, a Center for Applied Research and Technology grant in 2007 – 2008 and a William Larimer Mellon Ph.D Fellowship in 2003 – 2006 from Carnegie Mellon University. He earned an MSc in Finance from HEC Paris, France and a License Mathematics from the University of Besançon, France in 2002 and a Ph.D. in Economics from Carnegie Mellon University in 2008.

Area of Expertise

Accounting, Auditing, Corporate Governance, Financial Reporting, Managerial Accounting, Regulation, Business/Corporate Strategy, Economics, Law and Economics, Microeconomics/ Industrial Organization, Political Economy, Asset Pricing, Banking and Financial Institutions, Corporate Finance, Finance/Investments, Financial Economics, Business Education, Critical Thinking, Managerial Assessment, Decision Analysis, Management Science, Statistics/Econometrics


  • Ph D 2008, Carnegie Mellon University, Tepper School of Business
  • BA 2002, HEC Paris
  • Licence 2002, University of Besancon
  • MSc 2002, HEC Paris

Teaching Interests

Financial Statement Analysis, Intermediate Accounting

Research Interests

Financial Accounting, Regulation

Selected Publications

  • "Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations", The Accounting Review, Issue 3, 789-824, with Edwige Cheynel, 2013
  • "How often do managers withhold information?", The Accounting Review, Issue 4, 73-102, with P. Ma, I. Marinovic, 2019
  • "Voluntary versus mandatory disclosures", Review of Accounting Studies, Issue 2, 658-692, with I. Vaysman, W. Xue
  • "Tacit collusion and voluntary disclosure: theory and evidence from the U.S. automotive industry", Management Science, 1851-1875, with H. Evans, M. Feng, A. Tseng
  • "Voting over disclosure standards", European Accounting Review, Issue 1, 45-70, with R. Magee, G. Schneider, 2019
  • "Disclosure and the Cost of Capital: A Survey of Theoretical Literature", Issue 2, 221-258, with Edwige Cheynel, 2016
  • "Are the Fama French factors treated as risk? Evidence from CEO compensation", European Financial Management, Issue 5, 728-774, with Edwige Cheynel, Michelle Liu-Watts, 2018
  • "Verifiable disclosure", Economic Theory, Issue 4, 1011-1044, with Davide Cianciaruso, 2017
  • "Optimal conservatism with earnings manipulation", Contemporary Accounting Research, Issue 1, 252-284, with M. Darrough, W. Xue, 2016
  • "How Pervasive is Earnings Management? Evidence from a Structural Model", Management Science, Issue 8, 5145-5162, with Edwige Cheynel, E. Li, Y. Liang, 2020