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 12). 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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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). . Yale SOM Faculty Seminar. Yale University

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). . AAA Annual Meeting.

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

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

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. Yale University. Yale University

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. University of Utah. University of Utah

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 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 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. Lehigh 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. 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. London Business School. London Business School

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. (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