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Valeri Nikolaev

Valeri Nikolaev studies the intersection of financial reporting and corporate finance. His current research focuses on understanding the quality of accounting information and on how contracting needs shape financial reporting. His broad interests include the role of accounting in credit markets, corporate governance, transparency, and earnings management. His dissertation “Debt Covenants and Accounting Conservatism” was published in the Journal of Accounting Research. His other papers include "Capital versus Performance Covenants in Debt Contracts" with Hans Christensen, published in the Journal of Accounting Research; "Deflating Profitability" with Ray Ball, Joseph Gerakos, and Juhani Linnainmaa published in Journal of Financial Economics; "On Estimating Conditional Conservatism" with Ray Ball and S.P. Kothari published in European Accounting Review; and “Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?” with Hans Christensen published in The Review of Accounting Studies.

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