Author Page for Seil Kim

SVB and Beyond: The Banking Stress of 2023

Number of pages: 261 Posted: 07 Aug 2023 Last Revised: 09 Aug 2023

Viral V. Acharya, Viral V. Acharya, Matthew P. Richardson, Kermit L. Schoenholtz, Bruce Tuckman, Richard Berner, Stephen G. Cecchetti, Stephen G. Cecchetti, Sehwa Kim, Seil Kim, Thomas Philippon, Stephen G. Ryan, Alexi Savov, Philipp Schnabl, Lawrence J. White and Lawrence J. White

New York University (NYU) - Leonard N. Stern School of Business, Department of Finance, Leonard N. Stern School of Business, New York University, New York University - Stern School of Business - Department of Economics, New York University (NYU) - Leonard N. Stern School of Business, Leonard N. Stern School of Business, NYU, National Bureau of Economic Research (NBER)Brandeis International Business School, Columbia University - Columbia Business School, Baruch College, City University of New York, New York University (NYU) - Department of Finance, New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Finance, New York University (NYU) - Department of Finance and New York University (NYU) - Leonard N. Stern School of Business, Department of EconomicsStern School of Business, New York University

Downloads 2,531 (11,981)

Citation 2

Abstract:

2.

Current Expected Credit Losses (CECL) Standard and Banks' Information Production

Downloads 1,342 (32,122)

Citation 3

2

Current Expected Credit Losses (CECL) Standard and Banks' Information Production

Number of pages: 107 Posted: 31 May 2022 Last Revised: 26 Jul 2023

Sehwa Kim, Seil Kim, Anya Kleymenova and Rongchen Li

Columbia University - Columbia Business School, Baruch College, City University of New York, Board of Governors of the Federal Reserve System and Columbia University - Columbia Business School

Downloads 1,044 (45,500)

Citation 3

Abstract:

Current Expected Credit Losses (CECL) Standard and Banks' Information Production

FEDS Working Paper No. 2023-63

Number of pages: 108 Posted: 13 Oct 2023

Sehwa Kim, Seil Kim, Rongchen Li and Anya Kleymenova

Columbia University - Columbia Business School, Baruch College, City University of New York, Columbia University - Columbia Business School and Board of Governors of the Federal Reserve System

Downloads 298 (215,953)

Abstract:

3.

Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?

The Accounting Review, forthcoming

Number of pages: 50 Posted: 20 Aug 2019 Last Revised: 18 May 2023

Jun-Koo Kang, Seil Kim and Seungjoon Oh

Nanyang Business School, Nanyang Technological University, Baruch College, City University of New York and Peking University - HSBC Business School

Downloads 1,079 (44,166)

Citation 17

Abstract:

4.

Financial Statement Comparability and Credit Risk

Number of pages: 47 Posted: 27 Jun 2012 Last Revised: 12 Jan 2013

Seil Kim, Pepa Kraft and Stephen G. Ryan

Baruch College, City University of New York, HEC Paris and New York University (NYU) - Leonard N. Stern School of Business

Downloads 964 (51,722)

Citation 17

Abstract:

5.

Banks’ Motivations for Designating Securities as Held to Maturity

Columbia Business School Research Paper No. 4452667, The Accounting Review, forthcoming

Number of pages: 64 Posted: 26 May 2023 Last Revised: 21 Apr 2025

Sehwa Kim, Seil Kim and Stephen G. Ryan

Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business

Downloads 691 (80,710)

Citation 3

Abstract:

6.

Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06, The Accounting Review, forthcoming

Number of pages: 56 Posted: 18 Nov 2017 Last Revised: 21 Apr 2025

Sehwa Kim, Seil Kim and Stephen G. Ryan

Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business

Downloads 649 (87,510)

Citation 23

Abstract:

7.

Linear Valuation without OLS: The Theil-Sen Estimation Approach

Number of pages: 50 Posted: 12 Jun 2013 Last Revised: 23 Dec 2015

James A. Ohlson and Seil Kim

Hong Kong Polytechnic University - School of Accounting and Finance and Baruch College, City University of New York

Downloads 629 (91,097)

Citation 18

Abstract:

8.

Executives’ retention of vested restricted equity

Columbia Business School Research Paper No. 17-101, Baruch College Zicklin School of Business Research Paper No. 2018-10-05

Number of pages: 45 Posted: 17 Oct 2017 Last Revised: 19 Aug 2021

Erik Johannesson and Seil Kim

City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York

Downloads 471 (130,345)

Citation 1

Abstract:

9.

Managerial Responses to Changes in Fair Value Accounting for Equity Securities

Number of pages: 69 Posted: 09 Feb 2022 Last Revised: 05 Feb 2025

Sehwa Kim, Seil Kim, Carol A. Marquardt and Dongoh Shin

Columbia University - Columbia Business School, Baruch College, City University of New York, City University of New York (CUNY) – Baruch College and University of Colorado at Boulder - Department of Accounting

Downloads 456 (135,605)

Abstract:

10.

Fragmented Securities Regulation, Information-Processing Costs, and Insider Trading

Baruch College Zicklin School of Business Research Paper No. 2019-07-01

Number of pages: 69 Posted: 10 Jul 2019 Last Revised: 17 Jan 2023

Sehwa Kim and Seil Kim

Columbia University - Columbia Business School and Baruch College, City University of New York

Downloads 442 (140,759)

Abstract:

11.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Number of pages: 31 Posted: 16 Aug 2015 Last Revised: 19 Nov 2017

Seil Kim and James A. Ohlson

Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance

Downloads 234 (278,112)

Citation 2

Abstract:

12.

Outside Directors’ Insider Trading Around Board Meetings

Review of Accounting Studies, forthcoming

Number of pages: 60 Posted: 13 Sep 2021 Last Revised: 17 Apr 2023

Seil Kim and Seungjoon Oh

Baruch College, City University of New York and Peking University - HSBC Business School

Downloads 124 (487,464)

Citation 2

Abstract:

13.

Online Appendix for 'Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks'

Number of pages: 15 Posted: 11 Jan 2019

Sehwa Kim, Seil Kim and Stephen G. Ryan

Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business

Downloads 87 (621,320)

Abstract:

14.

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?

Contemporary Accounting Research (Summer 2017), 34(2): 1071-1102.

Posted: 27 Feb 2017 Last Revised: 28 Apr 2018

Jong-Hag Choi, Seil Kim and K. K. Raman

Seoul National University - College of Business Administration, Baruch College, City University of New York and The University of Texas at San Antonio

Abstract:

15.

Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?

Accounting Review, Forthcoming

Posted: 22 Jan 2017 Last Revised: 25 Jan 2017

Seil Kim and April Klein

Baruch College, City University of New York and New York University (NYU)

Seil Kim

Baruch College, City University of New York

Assistant Professor of Accountancy

15

Top 10,195

9,699

Top 13,161

88

Scholarly Papers (15)

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract:

Abstract: