Working Papers

Working Papers

Lu, Y., Nikolaev, V., 2020. “Expected Loan Loss Provisioning: An Empirical Model.” R&R at The Accounting Review (3nd round).

Gad, M., Nikolaev, V., Tahoun, A., van Lent, L., 2020. “Firm-level political risk and credit markets.” R&R at the Journal of Accounting and Economics.

Andreicovici, I., van Lent, L., Nikolaev, V., Zhang, Ruishen. “Accounting Measurement Intensity.”

Nikolaev, V., 2019. “Identifying Accounting Quality.” R&R at the Journal of Accounting and Economics.

Kiriukhin, O., Nikolaev, V., 2017 “Quality of Accounting Revenue.”

Work in Progress

“Deterioration in The Share Price Discovery Process: Using Accounting Earnings to Identify Change” with Ray Ball.

“Decision Value of Accounting Information” with Charles McClure.

“Performance Pricing as a Screening Mechanism in Debt Contracts” with Andrei Kovrijnykh.