Kalin S. Kolev

City University of New York - Stan Ross Department of Accountancy

One Bernard Baruch Way, Box B12-225

New York, NY 10010

United States

SCHOLARLY PAPERS

9

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CITATIONS
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48

Scholarly Papers (9)

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 - Stan Ross Department of Accountancy
Downloads 1,656 (9,617)
Citation 22

Abstract:

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

2.
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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
Carol Anilowski Cain, Kalin S. Kolev and Sarah E. McVay
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington
Downloads 878 (25,127)
Citation 2

Abstract:

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

Detecting Opportunistic Special Items

Management Science, Forthcoming
Posted: 31 Jan 2019
Carol Anilowski Cain, Kalin S. Kolev and Sarah E. McVay
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington

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

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 - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management
Downloads 400 (70,448)

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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 - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management
Downloads 274 (108,155)

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Employee ownership, employee compensation, executive compensation, risk

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
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
City University of New York - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington
Downloads 542 (48,208)
Citation 23

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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
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
City University of New York - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington

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

5.

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 - Stan Ross Department of Accountancy and New York University - Stern School of Business
Downloads 524 (51,033)
Citation 1

Abstract:

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

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 - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 236 (126,718)

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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 - Stan Ross Department of Accountancy and affiliation not provided to SSRN
Downloads 219 (136,323)

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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, Carnegie Mellon University - David A. Tepper School of Business and City University of New York - Stan Ross Department of Accountancy
Downloads 213 (139,969)

Abstract:

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reporting benchmarks, accruals, information quality, credit default swaps

9.

The Risk-Relevance of Street Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 28 Aug 2018
Frank Heflin, Kalin S. Kolev and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 89 (279,711)

Abstract:

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Non-GAAP Earnings, Street Earnings, Street Exclusions, Special Items, Other Exclusions, Equity Risk, Credit Risk, Regulation G