Assistant Professor of Accounting
Professor Kolev's research interests include financial accounting and capital markets including fair value accounting, properties of non-GAAP earnings, special items, earnings management, voluntary disclosure, and corporate governance. His teaching interests revolve around financial accounting and reporting and financial statement analysis.
Prior to joining the Yale School of Management, Professor Kolev worked for Universal Industrial Gases and Avail Consulting.Selected Articles
"SEC Scrutiny and the Evolution of Non-GAAP Reporting" (with C. Marquardt and S. McVay), The Accounting Review,
January, 2008Working Papers
"Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure"
"A Comprehensive Analysis of the Use of Special Items to Manage Earnings" (with C. Cain and S. McVay)
"The Analysis and Valuation of Subscription-Based Enterprises" (with M. Bonacchi and B. Lev)
"How Special are Special Items? Evidence from IFRS/IAS Reporting" (with L. Parte Esteban)Education
PhD New York University, 2009
MPhil New York University, 2007
MS Lehigh University, 2003
BS Lehigh University, 2002