Kalin Kolev

Assistant Professor of Accounting

Faculty Directory

Professor Kolev's research interests revolve around financial accounting and reporting with emphasis on fair value measurement, properties of non-GAAP earnings, special items, earnings management, voluntary disclosure, and corporate governance.  He teaches the Basics of Financial Accounting course in the Yale School of Management core.


  • PhD, New York University, 2009
  • MS, Lehigh University, 2003
  • BS, Lehigh University, 2002


  • Basics of Accounting MGT 402

Selected Articles

Selected Working Papers

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

K. S. Kolev

How Special are Special Items? Evidence from IFRS/IAS Reporting

K. S. Kolev, L. P. Esteban, and J. Potepa

Qualifying Special Items

K. S. Kolev, C. A. Cain, and S. McVay

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

K. S. Kolev and J. Potepa

Other-than-temporary impairments of investment securities by non-financial firms

K. Kolev, A. Lerman, and A. Shih