Kalin Stefanov Kolev

Journal Articles

Heflin, F., Kolev, K., & Whipple, B. (2024). The risk-relevance of Street earnings. Review of Accounting Studies, In Progress.

(2023). SEC confidential treatment and regulatory filing reviews. Journal of Accounting and Public Policy, 3(42). 107069.

Ertan, A., Kolev, K., & Karolyi, S. (2020). Accounting Information Quality and CDS Term Structure. In Progress.

Cain, C., Kolev, K., & McVay, S. (2020). Detecting Opportunistic Special Items. Management Science, 66(5). 2099-2119.

Haislip, J., Kolev, K., Pinsker, R., & Steffen, T. (2020). The economic impact of cybersecurity breaches: An information spillover perspective.

Kolev, K., & Potepa, J. (2019). On the contemporaneous reporting of income-increasing and income-decreasing special items: Initial evidence. In Progress.

Kolev, K. (2019). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Quarterly Journal of Finance, 9(2).

Brochet, F., Kolev, K., & Lerman, A. (2018). Information transfer and conference calls. Review of Accounting Studies, 23(3). pp 907–957.

Bova, F., Kolev, K., Thomas, J., & Zhang, F. (2015). Non-executive employee ownership and corporate risk-taking. The Accounting Review, 90(1). 115-145.

Bonacchi, M., Kolev, K., & Lev, B. (2015). Customer franchise — A hidden, yet crucial asset. Contemporary Accounting Research, 32(3). 1024-1049.

Kolev, K., Marquardt, C., & McVay, S. (2008). SEC scrutiny and the evolution of non-GAAP reporting. The Accounting Review, 83(1). 157-184.

Kolev, K. S., Lerman, A., & Vakil, T. Other-Than-Temporary Impairments of Investment Securities by Nonfinancial Firms. Contemporary Accounting Research, In Progress.

Kolev, K. S., Kim, B., Kyung, H., & Park, Y. Does Stock Liquidity Impact Non-GAAP Reporting? Evidence from a Natural Experiment.

Kolev, K. S., Rodriguez-Vazquez, E., & Wu, X. Implicit non-GAAP earnings guidance. Review of Accounting Studies,

Book Chapters

Kolev, K. (2018). The “fairness” of fair value accounting: marking-to-market, marking-to-model, and financial reporting management. In Livne, G., & Markarian, G. (Eds.), Routledge Companion to Fair Value and Financial Accounting, 2nd Edition, 2018 Routledge.

Presentations

Ertan, A., Karolyi, S., & Kolev, K. S. Accounting Information Quality and CDS Term Structure. American University: American University.

Kolev, K. S., Lerman, A., & Vakil, T. (2026, March 3). Other-Than-Temporary Impairments of Investment Securities by Nonfinancial Firms. Baruch College - CUNY, Department of Accountancy. In Progress.

Kolev, K., Lee, D., & Neamtiu, M. (2020, January 25). The Impact of Redacting Information from SEC Fillings on the SEC Oversight Process. 2020 FARS midyear meeting. Nashville, TN: American Accounting Association.

Black, D., Kolev, K., & Zhao, B. (2019, May 3). Credit Default Swaps and Non-GAAP Reporting. Baruch-Fordham-Rutgers Conference. Baruch College

Kolev, K. (2019, March 31). . 2019 AAA/Deloitte Foundation Trueblood Seminar for Professors. Westlake, TX: AAA/Deloitte Foundation.

Kolev, K. (2019, February 27). The economic cost of cybersecurity breaches: A large sample analysis. Baruch College.

Kolev, K., Heflin, F., & Whipple, B. (2018, May 4). The Risk-relevance of Street Earnings. 2018 Baruch-Fordham-Rutgers Accounting Symposium.

Heflin, F., Kolev, K., & Whipple, B. (2017, October 18). The risk-relevance of non-GAAP earnings. University of Southampton. University of Southampton: University of Southampton.

Brochet, F., Kolev, K., & Lerman, A. (2017, October 13). Information transfer and conference calls. 2017 Review of Accounting Studies Conference. Barcelona, Spain

Heflin, F., Kolev, K., & N/A, B. (2017, August 31). The risk-relevance of non-GAAP earnings. Dartmouth Accounting Research Conference.

Heflin, F., Kolev, K., & Whipple, B. (2017, October 19). The risk-relevance of non-GAAP earnings. University of Essex. University of Essex: University of Essex.

Kolev, K. (2016, December 31). . University of Alberta. University of Alberta

Kolev, K. (2016, December 31). . University of Nebraska – Lincoln. University of Nebraska – Lincoln

Kolev, K. (2016, December 31). . University of Connecticut. University of Connecticut

Kolev, K. (2016, December 31). . Temple University. Temple University

Kolev, K. (2016, December 31). . Lehigh University. Lehigh University

Kolev, K. (2016, December 31). . Florida Atlantic University. Florida Atlantic University

Kolev, K. (2016, December 31). . FARS Mid-year Meeting.

Kolev, K. (2016, December 31). . Dartmouth Accounting Research Conference. Dartmouth

Kolev, K. (2016, December 31). . Bocconi University. Bocconi University

Kolev, K., Ertan, A., & Karolyi, S. (2016, December 31). The information quality effect of earnings management: Evidence from the CDS market. Baruch College.

Kolev, K. (2015, December 31). . AAA Annual Meeting.

Kolev, K. (2015, December 31). . EuroFit/LBS. LBS

Kolev, K. (2015, December 31). . Florida Atlantic University. Florida Atlantic University

Kolev, K. (2015, December 31). . Yale SOM Faculty Seminar. Yale University

Kolev, K. (2015, December 31). . Dartmouth Accounting Research Conference. Dartmouth

Kolev, K. (2015, December 31). . George Washington University. George Washington University

Kolev, K. (2014, December 31). . McGill University. McGill University

Kolev, K. (2014, December 31). . AAA Annual Meeting.

Kolev, K. (2013, December 31). . City University of Hong Kong. City University of Hong Kong

Kolev, K. (2013, December 31). . Dartmouth Junior Empiricist Accounting Conference. Dartmouth

Bonacchi, M., Kolev, K., & Lev, B. (2012, December 31). The Analysis and Valuation of Subscription-Based Enterprises. CAR Conference.

Kolev, K. (2012, December 31). . AAA Annual Meeting.

Kolev, K. (2011, December 31). . AAA Annual Meeting.

Bonacchi, M., Kolev, K., & Lev, B. (2011, December 31). The Analysis and Valuation of Subscription-Based Enterprises. Baruch College SWUFE Conference. Baruch College

Kolev, K. (2011, December 31). . Yale SOM Faculty Seminar. Yale University

Bonacchi, M., Kolev, K., & Lev, B. (2010, December 31). The Analysis and Valuation of Subscription-Based Enterprises. NYU-Yale Conference. Yale University

Kolev, K. (2010, December 31). . AAA Annual Meeting.

Kolev, K. (2010, December 31). . Lehigh University Conference on Financial Reporting, Auditing, and Governance. Lehigh University

Cain, C., Kolev, K., & McVay, S. (2009, December 31). A Comprehensive Analysis of the Use of Special Items to Manage Earnings. Rutgers University. Rutgers University

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Northwestern University. Northwestern University

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. State University of New York – Buffalo. State University of New York – Buffalo

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. London Business School. London Business School

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Lehigh University.

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Dartmouth College.

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Columbia Business School.

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Baruch College.

Cain, C., Kolev, K., & McVay, S. (2009, December 31). Qualifying special items: An identification and examination of lower-quality versus higher-quality income-decreasing special items (formerly titled “A comprehensive analysis of the use of special items to manage earnings”). 2009 FARS Midyear Meeting.

Kolev, K. (2009, August 31). discussion of "Valuation Model Use and the Price Target Performance of Sell-Side Equity Analysts". 2009 AAA Annual Meeting.

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. University of California – Berkeley. University of California – Berkeley

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. University of Colorado – Boulder. University of Colorado – Boulder

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. University of Florida – Gainesville. University of Florida – Gainesville

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. University of Michigan. University of Michigan

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. University of Utah. University of Utah

Cain, C., Kolev, K., & McVay, S. (2009, December 31). A Comprehensive Analysis of the Use of Special Items to Manage Earnings. Yale SOM Accounting Research Conference Series. Yale University

Kolev, K. (2009, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Yale University. Yale University

Kolev, K. (2008, December 31). Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. New York University

Kolev, K., Marquardt, C., & McVay, S. (2006, August 31). SEC scrutiny and the evolution of non-GAAP reporting. 2006 AAA Annual Meeting.

Other Scholarly Works