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Articles by Jeremy Bertomeu
Random Disclosure Costs: A Unified Theory of Disclosure
1 Introduction Existing literature has given rise to two seemingly antagonistic approaches to modeling the frictions to the disclosure of evidence. The first approach, initiated by Jovanovic (1982) and Verrecchia (1983), posits a disclosure cost, such that the informed party incurs a loss from publicly disclosing information.
Disclosure under noisy information processing
Item Type: MPRA Paper Original Title: Disclosure under noisy information processing Language: English Keywords: Voluntary Disclosure, Information Processing, Noisy Communication, Certification, Auditors, Information Intermediaries, Equilibrium Multiplicity, Unraveling Subjects: D - Microeconomics > D4 - Market Structure, Pricing, and Design > D43 - Oligopoly and Other Forms of Market Imperfection D - Microeconomics > D8 - Information, Knowledge, and Uncertainty > D82 - Asymmetric and Private...
On humans and AI: A financial reporting dilemma
Bertomeu, Jeremy and Cheynel, Edwige and Lunawat, Radhika and Milone, Mario (2026): On humans and AI: A financial reporting dilemma. PDF MPRA_paper_128775.pdf Download (2MB) | Preview Abstract This study examines the resolution of ethical dilemmas in financial reporting by human participants and large language models.
Ethics and Illusions: How Ethical Declarations Shape Market Behavior
Skip to main content We are grateful to seminar participants at HKUST, Odense, Washington University in St Louis, Carnegie Mellon, and American University for suggestions on earlier versions of the paper. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. Related
Toward a General Equilibrium Theory of Financial Reporting
Abstract We present a model in which investment capacity is re-allocated in response to aggregate shocks and examine the resulting general equilibrium effects. The theory predicts a positive association between aggregate liquidity shocks, cost of capital, and conservative accounting. When capital becomes scarce, the accounting system is designed to preserve collateral, which depletes the supply of traded capital and leads to a higher cost of capital.
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