Kalin S. Kolev

City University of New York (CUNY) - Stan Ross Department of Accountancy

One Bernard Baruch Way, Box B12-225

New York, NY 10010

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 10,612

SSRN RANKINGS

Top 10,612

in Total Papers Downloads

5,859

SSRN CITATIONS
Rank 10,682

SSRN RANKINGS

Top 10,682

in Total Papers Citations

53

CROSSREF CITATIONS

63

Scholarly Papers (10)

1.

Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure

Number of pages: 53 Posted: 02 Feb 2009 Last Revised: 04 Oct 2018
Kalin S. Kolev
City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 1,827 (11,631)
Citation 8

Abstract:

Loading...

mark-to-market, mark-to-model, internally generated estimates, FAS 157, Level 3, reliability of fair value estimates

2.
Downloads 960 ( 30,746)
Citation 2

Detecting Opportunistic Special Items

Baruch College Zicklin School of Business Research Paper No. 2019-01-01
Number of pages: 63 Posted: 20 Sep 2008 Last Revised: 17 Jan 2019
Winston-Salem State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Washingtonaffiliation not provided to SSRN
Downloads 960 (30,289)
Citation 2

Abstract:

Loading...

Special items, transitory items, earnings quality, earnings management, future operating cash flows, restatements

Detecting Opportunistic Special Items

Management Science, Forthcoming
Posted: 31 Jan 2019
Winston-Salem State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Washingtonaffiliation not provided to SSRN

Abstract:

Loading...

special items, transitory items, non-GAAP earnings, earnings quality, earnings management

3.
Downloads 807 ( 39,097)
Citation 15

Non-Executive Employee Ownership and Corporate Risk

Rotman School of Management Working Paper No. 2297996
Number of pages: 52 Posted: 25 Jul 2013 Last Revised: 11 Jun 2014
University of Toronto - Rotman School of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management
Downloads 455 (80,772)
Citation 4

Abstract:

Loading...

Employee ownership, employee compensation, executive compensation, risk

Non-Executive Employee Ownership and Corporate Risk

Accounting Review, Forthcoming
Number of pages: 52 Posted: 13 Jun 2014 Last Revised: 04 Aug 2014
University of Toronto - Rotman School of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management
Downloads 352 (108,752)
Citation 5

Abstract:

Loading...

Employee ownership, employee compensation, executive compensation, risk

4.

Customer Franchise — A Hidden, Yet Crucial Asset

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 25 Jan 2010 Last Revised: 20 Jul 2014
Massimiliano Bonacchi, Kalin S. Kolev and Baruch Lev
Free University of Bolzano - Faculty of Economics and Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and New York University - Stern School of Business
Downloads 578 (60,630)
Citation 2

Abstract:

Loading...

Customer Equity, Intangibles, Nonfinancial Information, Forecasting Earnings, Subscription-Based Business Model

Sec Scrutiny and the Evolution of Non-Gaap Reporting

The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Number of pages: 45 Posted: 03 Jan 2007 Last Revised: 10 Mar 2010
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washingtonaffiliation not provided to SSRN
Downloads 569 (61,188)
Citation 13

Abstract:

Loading...

Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

SEC Scrutiny and the Evolution of Non-GAAP Reporting

Accounting Review, January 2008
Posted: 06 Jun 2007 Last Revised: 14 Nov 2007
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washingtonaffiliation not provided to SSRN

Abstract:

Loading...

Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

6.

Information Transfer and Conference Calls

Number of pages: 62 Posted: 10 Nov 2016 Last Revised: 26 Sep 2018
Francois Brochet, Kalin S. Kolev and Alina Lerman
Boston University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 306 (127,545)
Citation 10

Abstract:

Loading...

Conference calls, Information transfer, Intra-day, TAQ, Information intermediaries

7.

On the Contemporaneous Reporting of Income-Increasing and Income-Decreasing Special Items: Initial Evidence

Number of pages: 56 Posted: 02 Apr 2014 Last Revised: 22 Mar 2019
Kalin S. Kolev and James Potepa
City University of New York (CUNY) - Stan Ross Department of Accountancy and American University - Accounting
Downloads 272 (144,290)
Citation 1

Abstract:

Loading...

Special items; non-recurring items; bundling; debt covenants; economic determinants of special items; non-GAAP reporting

8.

The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market

Number of pages: 50 Posted: 28 Jul 2016 Last Revised: 16 Apr 2018
Aytekin Ertan, Stephen A. Karolyi and Kalin S. Kolev
London Business School, Office of the Comptroller of the Currency and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 254 (154,571)
Citation 1

Abstract:

Loading...

reporting benchmarks, accruals, information quality, credit default swaps

9.

The Risk-Relevance of Non-GAAP Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 11 Nov 2021
Frank Heflin, Kalin S. Kolev and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 171 (222,678)
Citation 2

Abstract:

Loading...

non-GAAP earnings, non-GAAP exclusions, special items, other exclusions, equity risk, risk-relevance

10.

Credit Default Swaps and Non-GAAP Earnings Disclosure

Number of pages: 47 Posted: 10 Jun 2020
Dirk E. Black, Kalin S. Kolev and Binghao (Jimmy) Zhao
University of Nebraska at Lincoln - School of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Southwestern University of Finance and Economics (SWUFE) - School of Accountancy
Downloads 115 (303,990)

Abstract:

Loading...

Non-GAAP earnings, Non-GAAP exclusions, Credit default swaps, Voluntary disclosure quality