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Selected Bibliography for Valeri Nikolaev
Associate Professor of Accounting



Accessing Articles

"Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism." Ray Ball, S. P. Kothari and Valeri V. Nikolaev; Journal of Accounting Research, 2013, 51(5), pp. 1071-97.
http://dx.doi.org/10.1111/1475-679X.12026

"Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?" Hans B. Christensen and Valeri V. Nikolaev; Review of Accounting Studies, 2013, 18(3), pp. 734-75.
http://dx.doi.org/10.1007/s11142-013-9232-0

"Capital Versus Performance Covenants in Debt Contracts." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2012, 50(1), pp. 75-116.
http://dx.doi.org/10.1111/j.1475-679X.2011.00432.x

"On Estimating Conditional Conservatism." Ray Ball, S. P. Kothari and Valeri V. Nikolaev; The Accounting Review, 2012, 88(3), pp. 755-87.
http://dx.doi.org/10.2308/accr-50371

"Debt Covenants and Accounting Conservatism." Valeri V. Nikolaev; Journal of Accounting Research, 2010, 48(1), pp. 51-89.
http://dx.doi.org/10.1111/j.1475-679X.2009.00359.x

Financial Reporting, Debt Contracting and Valuation; Valeri Vasilievich Nikolaev; Ph.D Dissertation, Tilburg CentER, Tilburg University, 2007.

"The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy." Valeri Nikolaev and Laurence van Lent; European Accounting Review, 2005, 14(4), pp. 677 - 724.
http://dx.doi.org/10.1080/09638180500204624

 

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