Egor Dmitrievich Nikulin

• Member of European Academy of Management (EURAM), 2015-current
• Member of European Accounting Association (EAA), 2009-current

Papers in scientific journals

• IFRS 9, earnings management, and capital management by European banks // Journal of Financial Reporting and Accounting. 2023. (Forthcoming) (with M. Norouzpour, J. Downing) DOI
• Assessment of the feasibility of establishing financial slack in a company: The model and its empirical verification // Vestnik of Saint Petersburg University. Management. 2022. 21 (4): 497–526. (with I.V. Berezinets, V.L. Okulov) DOI
• Accrual-based and real earnings management: The relationship with future profitability of Russian companies // Russian Management Journal. 2022. 20 (3): 342–360. (with A.V. Berezhnoi) DOI
• Analysis of factors of bankruptcy risk of Russian companies // Finance: Theory and Practice. 2022. 26 (5): 131-155. (with A.A. Zhukov, D.A. Shchuchkin) DOI
• Audit committee composition and earnings management in a specific institutional environment: the case of Russia // Corporate Governance (Bingley). 2022. 22 (7), pp. 1491-1522. (with M.V. Smirnov, A.A. Sviridov, O.V. Bandalyuk) DOI
• Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight // Eurasian Business Review. 2021. 11, pp. 659–677. (with J. Downing) DOI
• The relationship of board of directors, audit committee and earnings management: Analysis of Russian public companies // Russian Management Journal. 2020. Vol. 20. Iss. 2. P. 189-216. (DOI)
• Earnings management by Russian companies around initial public offerings // Finance: Theory and Practice. 2019. Vol. 23. Iss. 1. P. 147-164. (with Sviridov A.A.) (DOI)
• The relationship between accounting Indicators and market value of Russian companies with different growth potential // Russian Management Journal. 2018. Vol. 16. Iss. 4. P. 563-576. (with Vorobeva E.A.) (DOI)
• A real options model for analysis of industrial R&D expenditures (статья) // Russian Management Journal. 2018. Vol. 16. Iss. 3. P. 393-406. (with Bukhvalov A.V., Loukianova A.E., Okulov V.L.) (DOI)
• Sherlock Holmes in the field of finance: method of developing and solving the case of identifying companies on the basis of their financial reporting // Vestnik (Herald) of Saint Petersburg University. Management Series. 2017. Issue 3. P. 447-468 (with D. Volkov, T. Garanina, O. Udovichenko).
• Forecasting the level of earnings management of Russian and Chinese companies // Investment management and financial innovations. 2017. Vol. 14, No. 2. P. 264-280. (with A. Loukianova, A. Zinchenko) (DOI)
• Valuing synergies in strategic mergers and acquisitions using the real options approach // Investment management and financial innovations. 2017. Vol. 14, No. 1. P. 227-235. (with A. Loukianova, A. Vedernikov) (DOI)
• Forecasting the level of a company’s earnings manipulation // Vestnik (Herald) of Saint Petersburg University. Management Series. 2016. Issue 2. P. 35-61. (with A. Loukianova, A. Zinchenko)
• Earnings management and R&D costs capitalization: evidence from Russian and German markets // Investment Management and Financial Innovations. 2016. Vol. 13, No. 1. P. 206-214. (with T. Garanina, O. Frangulantc) (DOI)
• Accounting and non-accounting methods profit management in companies // Economics and Management. 2015. Vol. 5. P.56–63 (together with A. Zinchenko)
• Earnings management in a company’s activities: theoretical approaches and empirical studies // Vestnik (Herald) of Saint Petersburg University. Management Series. 2013. Issue 3. P. 3-22. (with D. Volkov) 
• Franchising in Russia: does an optimal franchise proportion exist? // Asian Journal of Business Research. 2013. Special Issue. P. 32-48. (with A. Shatalov)
• The Strategy for Business Growth through Franchising: a Trade-Off between the Number of Company-Owned and Franchised Outlets // Vestnik (Herald) of Saint Petersburg University. Management Series. 2012. Issue 3. P. 25-47. (with A. Shatalov)
• Сurrent State and Prospects for Research on Firm’s Working Capital Management // EJournal of Corporate Finance. 2012. Issue 3. P. 61-69. (with D. Volkov) (DOI)
• Working Capital Management: Analysis of Cash Conversion Cycle’s Impact on a Company’s Profitability and Liquidity // Vestnik (Herald) of Saint Petersburg University. Management Series. 2012. Issue 2. P. 3-32. (with D. Volkov)
• Operating Efficiency and the Company’s Fundamental Value of Equity // Vestnik (Herald) of St. Petersburg University. Management Series. 2009, Issue 1. P. 63-92. (with D. Volkov)
• Credit Policy as an Instrument of an Organization for Managing Accounts Receivable // Vestnik (Herald) of St. Petersburg University. Management Series. 2008. Issue 1. P. 96-119. (with A. Loukianova)

Monographs, chapters in books, textbooks 

• Financial statement analysis. St. Petersburg, SPbU, 2018. (with D. Volkov, T. Garanina)
• Financial Accounting: textbook. St. Petersburg, SPbU, 2014 (with D. Volkov, Y. Leevik) 
• Financial Analysis. St. Petersburg, SPbU, 2014; 2015: 2018 (with D. Volkov, T. Garanina)
• Study guide for preparing term paper “Elaboration of a business plan”. 7th ed. Edited by O. Verkhovskaya, I. Oskolkov). St. Petersburg, SPbU, 2013. (with O. Verkhovskaya, I. Oskolvov, A. Shatalov)
• Management Accounting. St. Petersburg, SPbU, 2011; 2012 (with O. Udovichenko).

Chapters in Collections of Essays

• Assessing the results of a company’s working capital management with the cash conversion cycle indicator // Public Administration in the 21^st century: Traditions and innovations. 9^th International Conference. Vol. 1. Moscow, Moscow University Press, 2011. P. 589-599. (with D. Volkov)
• Empirical Study of Efficiency of Firm’s Working Capital Management in the Field of Value-Based Management // Proceedings of XI International Academic Conference on Economic and Social Development. Vol. 3. Moscow, HSE Publishing, 2011. P. 444-455 (with D. Volkov).
• Analysis of Impact of Working Capital Management on Firm’s Profitability and Liquidity // Proceedings of XI International Academic Conference “Sustainable Development of Russian Regions: Innovations, Institutes and Technologic Adoptions”. Ekaterinburg, USU publishing, 2010. P. 134-138.
• Cash conversion cycle as a measure of the organization’s efficiency in managing its working capital // Collection of Abstracts of 32nd Annual Congress of European Accounting Association. Tampere, Finland, 2009 (with D. Volkov).