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.