Valeri Nikolaev, University of Chicago

Profile photo of Valeri Nikolaev, expert at University of Chicago

Associate Professor Chicago, Illinois valeri.nikolaev@chicagobooth.edu Office: (773) 834-4116

Expert In

Accounting information in contracts Accounting regulation Quality of accounting information Transparency and quality of financial reporting Voluntary disclosure

Bio/Research

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, ...

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Bio/Research

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 A

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