Kalin Kolev

Assistant Professor of Accounting

Professor Kalin Kolev

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

K. S. Kolev, M. Bonacchi, and B. Lev
Contemporary Accounting Research
F. Zhang, F. Bova, K. Kolev, and J. Thomas
The Accounting Review
K. Kolev, C. A. Marquardt and S. E. McVay
The Accounting Review

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