Selected Bibliography for Valeri Nikolaev

Associate Professor of Accounting

Valeri Nikolaev


Published Works

"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