Selected Bibliography for Valeri Nikolaev

James H. Lorie Professor of Accounting

Home page of Valeri Nikolaev
Valeri Nikolaev author profile at Scopus

Published Works

"Financial Shocks to Lenders and the Composition of Financial Covenants." Hans B. Christensen, Daniele Macciocchi, Arthur Morris and Valeri V. Nikolaev; Journal of Accounting and Economics, 2022, 73(1), pp. 101426.

"On Earnings and Cash Flows as Predictors of Future Cash Flows." Ray Ball and Valeri V. Nikolaev; Journal of Accounting and Economics, 2022, 73(1), pp. 101430.

"Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri Nikolaev; Journal of Financial Economics, 2020, 135(1), pp. 231-54.

"Scope for Renegotiation in Private Debt Contracts." Valeri V. Nikolaev; Journal of Accounting and Economics, 2018, 65(2), pp. 270-301.

"Discussion of “Borrower Private Information Covenants and Loan Contract Monitoring”." Valeri V. Nikolaev; Journal of Accounting and Economics, 2017, 64(2), pp. 340-45.

"Contracting on GAAP Changes: Large Sample Evidence." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2017, 55(5), pp. 1021-50.

"Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective." Hans B. Christensen, Valeri V. Nikolaev and Regina Wittenberg-Moerman; Journal of Accounting Research, 2016, 54(2), pp. 397-435.

"Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri Nikolaev; Journal of Financial Economics, 2016, 121(1), pp. 28-45.

"Disproportional Control Rights and the Governance Role of Debt." Aiyesha Dey, Valeri Nikolaev and Xue Wang; Management Science, 2015, 62(9), pp. 2581-614.

"Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective." Valeri V. Nikolaev; Contemporary Accounting Research, 2015, 32(4), pp. 1405-12.

"Deflating Profitability." Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev; Journal of Financial Economics, 2015, 117(2), pp. 225-48.

"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.

"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.

"Capital Versus Performance Covenants in Debt Contracts." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2012, 50(1), pp. 75-116.

"On Estimating Conditional Conservatism." Ray Ball, S. P. Kothari and Valeri V. Nikolaev; The Accounting Review, 2012, 88(3), pp. 755-87.

"Debt Covenants and Accounting Conservatism." Valeri V. Nikolaev; Journal of Accounting Research, 2010, 48(1), pp. 51-89.

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.