The word "niu" is similar to "no" and
That word makes "no" sound nicer, which is good.
In short, it's a cute refusal or simply a cute answer.
-will you be jealous if I'll come back early in the morning?
-niu, I won't
That word is like the word "yes", having the same meaning, except because of that "W", it makes that "yes" cuter and also better.
-Do you love me, baby?
-dwa, I love you!