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Valeri V. Nikolaev

University of Chicago Booth School of Business

Associate Professor of Accounting

5807 South Woodlawn Avenue

Chicago, IL 60637

United States

http://faculty.chicagobooth.edu/valeri.nikolaev/index.html

  • University of Chicago Booth School of Business

SCHOLARLY PAPERS

19

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Top 649

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27,884

CITATIONS
Rank 4,125

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Top 4,125

in Total Papers Citations

131

Scholarly Papers (19)

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1.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Downloads 5,676 ( 918)
Citation 45

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16
Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013
Ray Ball, S.P. Kothari and Valeri V. Nikolaev
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
Downloads 5,191 (1,047)
Citation 45

Abstract:

conditional conservatism, asymmetric timeliness, earnings

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 13-65
Number of pages: 37 Posted: 02 Aug 2013
Ray Ball, S.P. Kothari and Valeri V. Nikolaev
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
Downloads 485 (46,736)
Citation 45

Abstract:

Conditional conservatism, Timely loss recognition, Basu model, Returns-earnings regressions, Earning respnse coefficients, Market-to-book ratio

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Ray Ball, S.P. Kothari and Valeri V. Nikolaev
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Abstract:

conditional conservatism, asymmetric timeliness, earnings

2.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Downloads 5,593 ( 943)
Citation 7

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 5,210 (1,039)
Citation 7

Abstract:

Fair Value, IFRS, Non-Financial Assets, Illiquid Assets

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Chicago Booth Research Paper No. 13-10
Number of pages: 52 Posted: 13 Feb 2013 Last Revised: 07 Jun 2013
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 383 (62,800)
Citation 7

Abstract:

fair value, IFRS, non-financial assets, illiquid assets

3.

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

CentER Discussion Paper Series No. 2006-103
Number of pages: 64 Posted: 28 Dec 2005
S.P. Kothari, Elena Loutskina and Valeri V. Nikolaev
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Virginia - Darden School of Business and University of Chicago Booth School of Business
Downloads 1,864 (5,603)
Citation 30

Abstract:

accrual anomaly; earnings management; agency theory of overvalued equity

4.

On Estimating Conditional Conservatism

Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Number of pages: 56 Posted: 12 Feb 2011 Last Revised: 03 Dec 2012
Ray Ball, S.P. Kothari and Valeri V. Nikolaev
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
Downloads 1,666 (6,702)
Citation 20

Abstract:

conditional conservatism, asymmetric timeliness, earnings

5.

Deflating Profitability

Journal of Financial Economics (JFE), Volume 117, Issue 2, pp. 225-248, Fama-Miller Working Paper, Chicago Booth Research Paper No. 14-10
Number of pages: 55 Posted: 27 Mar 2014 Last Revised: 12 Dec 2015
Ray Ball, Joseph J. Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago - Accounting, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads 1,622 (4,658)
Citation 2

Abstract:

Gross profitability, operating profitability, asset pricing, deflators, earnings anomalies

6.

Debt Covenants and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 1
Number of pages: 41 Posted: 21 Jan 2008 Last Revised: 29 Aug 2010
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 1,219 (11,312)

Abstract:

contracting demands, timely loss recognition, covenants, debt contracts

7.

Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns

Journal of Financial Economics (JFE), Forthcoming, Fama-Miller Working Paper, Chicago Booth Research Paper No. 15-12
Number of pages: 47 Posted: 01 Apr 2015 Last Revised: 21 Sep 2015
Ray Ball, Joseph J. Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago - Accounting, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads 1,076 (3,749)
Citation 1

Abstract:

Operating profitability, Accruals, Cash flows, Anomalies, Asset pricing

8.

Capital Versus Performance Covenants in Debt Contracts

Chicago Booth Research Paper No. 11-06
Number of pages: 57 Posted: 26 Jan 2011 Last Revised: 03 Jun 2014
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 1,061 (15,944)
Citation 15

Abstract:

accounting-based covenants, private debt, financial contract design

9.

Identifying Accounting Quality

Chicago Booth Research Paper No. 14-28
Number of pages: 55 Posted: 23 Aug 2014 Last Revised: 15 Sep 2017
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 926 (5,840)

Abstract:

Accounting quality, Earnings quality, Accruals, Identification, Estimation error

10.

The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy

Downloads 675 ( 30,702)

The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy

CentER Discussion Paper No. 2005-67
Number of pages: 58 Posted: 02 Jun 2005
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 622 (33,811)

Abstract:

Disclosure policy, cost-of-debt capital, endogeneity

The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy

European Accounting Review, No. 4, pp. 677-724, 2005
Number of pages: 57 Posted: 05 Aug 2005 Last Revised: 10 Jan 2012
Valeri V. Nikolaev and Laurence van Lent
University of Chicago Booth School of Business and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 53 (327,153)

Abstract:

Disclosure policy, cost-of-debt capital, endogeneity

11.

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Downloads 590 ( 36,785)
Citation 2

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, 54, 2016
Number of pages: 59 Posted: 13 Oct 2015 Last Revised: 10 Jun 2016
Hans Bonde Christensen, Valeri V. Nikolaev and Regina Wittenberg Moerman
University of Chicago - Booth School of Business, University of Chicago Booth School of Business and University of Southern California
Downloads 590 (36,235)
Citation 2

Abstract:

Financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 15 Jul 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business

Abstract:

financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

12.

Contracting on GAAP Changes: Large Sample Evidence

Chicago Booth Research Paper No. 13-66
Number of pages: 41 Posted: 02 Aug 2013 Last Revised: 01 Mar 2017
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 443 (36,959)

Abstract:

Standard setting, GAAP changes, debt contracting, incomplete contract theory

13.

Disproportional Control Rights and the Bonding Role of Debt

Number of pages: 52 Posted: 04 Dec 2009
Aiyesha Dey, Xue Wang and Valeri V. Nikolaev
University of Minnesota - Twin Cities - Carlson School of Management, Ohio State University - Fisher College of Business and University of Chicago Booth School of Business
Downloads 225 (98,206)
Citation 4

Abstract:

corporate governance, dual-class ownership, disproportional control, debt financing, capital structure, Tobin’s q

14.

Scope for Renegotiation in Private Debt Contracts

Chicago Booth Research Paper No. 15-15
Number of pages: 64 Posted: 02 Mar 2012 Last Revised: 01 Nov 2016
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 173 (56,677)

Abstract:

Debt contract renegotiation, contracting costs, monitoring, creditor control rights.

15.

Disproportional Control and Insider Entrenchment: Evidence from Capital Structure Choices and Institutional Investment

Number of pages: 55 Posted: 02 Sep 2009
Aiyesha Dey, Valeri V. Nikolaev and Xue Wang
University of Minnesota - Twin Cities - Carlson School of Management, University of Chicago Booth School of Business and Ohio State University - Fisher College of Business
Downloads 133 (173,297)
Citation 1

Abstract:

dual-class, voting control, board control, capital structure, institutional investment

16.

Disproportional Control Rights and the Governance Role of Debt

Management Science, Forthcoming
Number of pages: 58 Posted: 29 Apr 2015
Aiyesha Dey, Valeri V. Nikolaev and Xue Wang
University of Minnesota - Twin Cities - Carlson School of Management, University of Chicago Booth School of Business and Ohio State University - Fisher College of Business
Downloads 72 (160,066)
Citation 4

Abstract:

dual class; capital structure; relationship lending; debt covenants

17.

Outside Blockholders’ Monitoring of Management and Debt Financing: An Alternative Perspective.

Contemporary Accounting Research, Forthcoming
Number of pages: 15 Posted: 17 Jun 2015
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 29 (232,436)

Abstract:

Large shareholders, monitoring structure, private debt, covenants, complementarities.

18.

Discussion of 'Borrower Private Information Covenants and Loan Contract Monitoring'

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 17 Posted: 18 Jul 2017
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 0 (459,677)

Abstract:

Monitoring, disclosure, information covenants, reporting frequency, contracting on accounting information

19.

Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns

Chicago Booth Research Paper No. 17-03
Number of pages: 44 Posted: 01 Mar 2017 Last Revised: 08 Mar 2017
Ray Ball, Joseph J. Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago - Accounting, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads 0 (25,901)

Abstract:

G11, G12, M41

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