Valeri Nikolaev

Valeri Nikolaev studies voluntary disclosure, quality of financial reporting, the role of accounting information in debt contracting, corporate governance, and earnings management. His paper, "Agency theory of overvalued equity as an explanation for accrual anomaly" written with S.P. Kothari and Elena Loutskina, was nominated for the Gen McLaughlin prize in research on accounting ethics. "The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy" written with Laurence van Lent was published in European Accounting Review.

Nikolaev's research has been funded by the BSI Gamma Foundation and the Netherlands Association for Scientific Research. He is also the recipient of a scholarship from Siemens for academic excellence. He has made presentations across the globe, including Maastricht University, University of Antwerp, American and European Accounting Associations Meetings, Catholic University of Leuven, and Free University of Amsterdam. Nikolaev serves as an ad hoc reviewer for Contemporary Accounting Research, European Accounting Review, Journal of Accounting and Economics, and Review of Accounting Studies.

Nikolaev earned his PhD in accounting cum laude in 2007 from the Center for Economic Research at Tilburg University in The Netherlands with his dissertation entitled, "Debt Covenants and Accounting Conservatism: Complements or Substitutes?" He earned his master's degree in economics in 2002 from the Center for Economic Research and Graduate Education at Charles University in Prague. His bachelor's degree in economics with distinction was earned in 1999 from the Minsk Institute of Management in Belarus.

He is fluent in English and Russian.

Selected Publications

"Debt Covenants and Accounting Conservatism: Complements or Substitutes?" (working paper).

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With S.P. Kothari and Elena Loutskina, "Agency Theory of Overvalued Equity as an Explanation for Accrual Anomaly" (working paper).

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With Laurence van Lent, "The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy," European Accounting Review (2005).

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