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Publications

PUBLICATIONS

[1] Ball, R., Nikolaev, V., 2021. “FASB was right: Earnings beat cash flows when predicting future cash flows.” Journal of Accounting and Economics, forthcoming.

[2] Christensen, H., Macciocchi, D., Morris, A., Nikolaev, V., 2021. “Financial Shocks and Corporate Investment Activity: The Role of Financial Covenants.” Journal of Accounting and Economics, forthcoming.

[3] Ball, R., Gerakos, J., Linnainmaa, J., Nikolaev, V. 2020. “Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns.” Journal of Financial Economics, 135, 231-254.

[4] Nikolaev, V., 2018. “Scope for Renegotiation of Private Debt Contracts.” Journal of Accounting and Economics, 65(2), 270-301.

[5] Christensen, H., Nikolaev, V., 2017. “Contracting on GAAP Changes: Large Sample Evidence.” Journal of Accounting Research, 55(5), 1021-1050.

[6] Nikolaev, V., 2017. “Discussion of 'Borrower Private Information Covenants and Loan Contract Monitoring.'” Journal of Accounting and Economics 64(2-3), 340-345.

[7] Ball, R., Gerakos, J., Linnainmaa, J., Nikolaev, V. 2016. "Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns." Journal of Financial Economics, 121(1), 28-45.

[8] Christensen H., Nikolaev, V., Wittenberg-Moerman, R. 2016. "Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective." Journal of Accounting Research, 54(2), 397-435.

[9] Dey, A., Nikolaev, V., Wang, X., 2016. "Disproportional Control Rights and the Bonding Role of Debt." Management Science, 62(9), 2581-2614.

[10] Ball, R., Gerakos, J., Linnainmaa, J., Nikolaev, V. 2015. “Deflating Profitability.” Journal of Financial Economics 117(2), 225-248.

[11] Nikolaev, V., 2015. "Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective." Contemporary Accounting Research, 32(4), 1405-1412.

[12] Ball, R., Kothari, S., Nikolaev, V., 2013. “Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism.” Journal of Accounting Research, 51(5), 1071-1098.

[13] Ball, R., Kothari S., Nikolaev, V., 2013. “On Estimating Conditional Conservatism.” The Accounting Review, 88(3), 755-787.

[14] Christensen, H., Nikolaev, V., 2013. “Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?” Review of Accounting Studies, 18(3), 734-775.

[15] Christensen, H., Nikolaev, V., 2012. “Capital Versus Performance Covenants in Debt Contracts.” Journal of Accounting Research, 50, 75-116.

[16] Nikolaev, V., 2010. “Debt Covenants and Accounting Conservatism.” Journal of Accounting Research, 48, 51-89.

[17] Nikolaev, V., Van Lent, L., 2005. “The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy.” European Accounting Review, 14, 677-721.