Kalin Stefanov Kolev
Assc Professor
Zicklin School of Business
Department: Stan Ross Dept Accountancy
Areas of expertise:
Email Address: kalin.kolev@baruch.cuny.edu
> View CV- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Education
Ph.D., Accounting, NYU United States
MPhil, Accounting, NYU United States
M.S., Accounting and Information Analysis, Lehigh University Bethlehem PA
B.S., Marketing and Management, Lehigh University Bethlehem PA
Semester | Course Prefix | Course Number | Course Name |
---|---|---|---|
Spring 2024 | ACC | 4100 | Financial Accounting III |
Spring 2024 | ACC | 4100 | Financial Accounting III |
Spring 2024 | ACC | 9110 | Financial Reporting |
Spring 2023 | ACC | 4100 | Financial Accounting III |
Spring 2023 | ACC | 4100 | Financial Accounting III |
Spring 2022 | ACC | 4100 | Financial Accounting III |
Spring 2022 | BUS | 90000 | Dissertation Supervision |
Spring 2022 | ACC | 4100 | Financial Accounting III |
Fall 2021 | BUS | 90000 | Dissertation Supervision |
Spring 2021 | BUS | 90000 | Dissertation Supervision |
Fall 2020 | ACCT | 81200 | Empirical Research Methods |
Fall 2020 | ACC | 3000 | Financial Accounting I |
Fall 2020 | ACC | 3000 | Financial Accounting I |
Fall 2020 | BUS | 90000 | Dissertation Supervision |
Spring 2020 | BUS | 90000 | Dissertation Supervision |
Fall 2019 | ACC | 3000 | Financial Accounting I |
Fall 2019 | ACC | 3000 | Financial Accounting I |
Spring 2019 | ACCT | 81200 | Empirical Research Methods |
Fall 2018 | ACC | 3000 | Financial Accounting I |
Spring 2018 | ACC | 3000 | Financial Accounting I |
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.
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.
Ertan, A., Kolev, K., & Karolyi, S. (2020). Accounting Information Quality and CDS Term Structure. In Progress.
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., Kim, B., Kyung, H., & Park, Y. Does Stock Liquidity Impact Non-GAAP Reporting? Evidence from a Natural Experiment. The Accounting Review,
Kolev, K. S., Lerman, A., & Vakil, T. Other-Than-Temporary Impairments of Investment Securities by Nonfinancial Firms. In Progress.
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
Kolev, K. S., Lerman, A., & Vakil, T. (2024, March 11). 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 19). The risk-relevance of non-GAAP earnings. University of Essex. University of Essex: University of Essex.
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.
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). . FARS Mid-year Meeting.
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). . 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. (2016, December 31). . Temple University. Temple University
Kolev, K. (2016, December 31). . University of Alberta. University of Alberta
Kolev, K. (2015, December 31). . EuroFit/LBS. LBS
Kolev, K. (2015, December 31). . Yale SOM Faculty Seminar. Yale University
Kolev, K. (2015, December 31). . George Washington University. George Washington University
Kolev, K. (2015, December 31). . Dartmouth Accounting Research Conference. Dartmouth
Kolev, K. (2015, December 31). . Florida Atlantic University. Florida Atlantic University
Kolev, K. (2015, December 31). . AAA Annual Meeting.
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). . 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
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. 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. State University of New York – Buffalo. State University of New York – Buffalo
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. 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.
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. (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.
Kolev, K. S., Kim, B., Kyung, H., & Park, Y. Does Stock Liquidity Impact Non-GAAP Reporting? Evidence from a Natural Experiment. University of ConnecticutIn Progress.
Other Scholarly Works
Kolev, K. (2019). Promulgating innovative ideas in corporate governance. Corporate Ownership & Control. 16(3),
Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
---|---|---|---|---|---|---|
Other-Than-Temporary Impairments of Investment Securities in Non-Financial Firms | PSC CUNY 52 | 07/01/2021 | 06/30/2023 | 04/15/2021 | 3500 | Completed |
Credit default swaps and non-GAAP earnings disclosure | PSC-CUNY 51 | 07/01/2020 | 12/31/2022 | 04/17/2020 | 3500 | Completed |
The Spillover Effect of Cybersecurity Breaches | PSC-CUNY 50 | 07/01/2019 | 12/31/2022 | 04/15/2019 | 3500 | Completed |
The decision usefulness of asset retirement obligations | PSC-CUNY 54 | 07/01/2023 | 06/30/2024 | 04/18/2023 | 3500 | Funded - In Progress |
The risk-relevance of accruals and operating cash flows | PSC CUNY 53 | 07/01/2022 | 12/31/2023 | 04/15/2022 | 3500 | Funded - In Progress |
Honor / Award | Organization Sponsor | Date Received | Description |
---|---|---|---|
E&Y Curriculum Innovation Award | 2023-11-02 | ||
Zicklin School of Business Teaching Excellence Award | 2020 |
Department
Committee Name | Position Role | Start Date | End Date |
---|---|---|---|
PhD committee | Committee Member | 2/12/2018 | Present |
College
Committee Name | Position Role | Start Date | End Date |
---|---|---|---|
Committee on Academic Standing | Committee Member | Present | |
PhD committee | Committee Member | Present | |
Course coordinator for ACC 3000 and ACC 3100 | Course coordinator | Present | |
Auxiliary Enterprise Corporation | Committee Member | Present | |
Professional Engagement Committee | Committee Chair | Present | |
Faculty mentor | Faculty mentor | Present |
Professional
Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
---|---|---|---|---|---|---|
Reviewer, Ad Hoc Reviewer | 1/1/2006 | Present | ||||
Corporate Ownership and Control | Editorial Review Board Member | 1/1/2017 | Present |