Valeri Nikolaev

17 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0003-0037-6473

The University of Chicago

Publications

• Metering Problems and Resource Allocation — The Accounting Review 2026
• Firm-level political risk and credit markets☆ — Journal of Accounting and Economics 2024
• RETRACTED: Context-Based Interpretation of Financial Information — Journal of Accounting Research 2024
• Expected Loan Loss Provisioning: An Empirical Model — The Accounting Review 2022
• Financial shocks to lenders and the composition of financial covenants☆ — Journal of Accounting and Economics 2022
• On earnings and cash flows as predictors of future cash flows☆ — Journal of Accounting and Economics 2022
• Scope for renegotiation in private debt contracts — Journal of Accounting and Economics 2018
• Contracting on GAAP Changes: Large Sample Evidence — Journal of Accounting Research 2017
• Discussion of “Borrower private information covenants and loan contract monitoring” — Journal of Accounting and Economics 2017
• Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective — Journal of Accounting Research 2016
• Disproportional Control Rights and the Governance Role of Debt — Management Science 2016
• Outside Blockholders' Monitoring of Management and Debt Financing: An Alternative Perspective† — Contemporary Accounting Research 2015
• Does fair value accounting for non-financial assets pass the market test? — Review of Accounting Studies 2013
• On Estimating Conditional Conservatism — The Accounting Review 2013 (name-matched, not ORCID-linked)
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism — Journal of Accounting Research 2013
• Capital Versus Performance Covenants in Debt Contracts — Journal of Accounting Research 2012
• Debt Covenants and Accounting Conservatism — Journal of Accounting Research 2010