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Christensen H., Nikolaev, V., Wittenberg-Moerman, R. 2015. “Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective” Hans Christensen and Regina Wittenberg-Moerman.
Kothari, S., Loutskina, E., Nikolaev, V., 2009. "Agency Theory of Overvalued Equity as an Explanation for Accrual Anomaly." Unpublished Working paper (BSI Gamma Foundation Grant; also nominated for the Glen McLaughlin prize in research on accounting ethics).