Author Archives: Jeremy Bertomeu

Uncle Sam’s Stimulus and Crypto Boom 

By | October 26, 2023

On July 9, 2020, a criminal complaint was filed against Joshua Thomas Argires, a Houston business owner, for submitting materially false loan applications to obtain and misuse funds from the Paycheck Protection Program (PPP).  Around May 2020, Mr. Argires opened an account in the name of Texas Barbecue at Coinbase and began trading crypto, ultimately… Read More »

The half-hidden paternalism of disclosure mandates: Have we gone too far?

By | August 31, 2021

The unravelling principle is one of the most influential concepts in financial reporting theory. The principle examines the problem of a seller aware of material facts that may be reported to the buyers or withheld for greater gain. In the classic market for lemons, George Akerlof observed that lack of transparency may cause markets to… Read More »