Seil Kim

Baruch College, City University of New York

Assistant Professor of Accountancy

One Bernard Baruch Way, Box B12-225

New York, NY 10010

United States

SCHOLARLY PAPERS

13

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3,398

SSRN CITATIONS
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SSRN RANKINGS

Top 24,758

in Total Papers Citations

22

CROSSREF CITATIONS

16

Scholarly Papers (13)

1.

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 771 (46,012)
Citation 17

Abstract:

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Comparability, corporate credit risk, credit rating agency, bond market liquidity

2.

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 517 (76,931)
Citation 8

Abstract:

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3.

Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?

The Accounting Review, forthcoming
Number of pages: 50 Posted: 20 Aug 2019 Last Revised: 07 Jul 2022
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 499 (80,582)
Citation 2

Abstract:

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Board Diversity, Cognitive Diversity, Director Voting, Dissent, Proposal Rejection, Firm Value, Monitoring Effectiveness

4.

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
Number of pages: 56 Posted: 18 Nov 2017 Last Revised: 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 412 (100,630)
Citation 5

Abstract:

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Banks; regulation; regulatory capital; AOCI filter; investment securities

5.

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 314 (135,868)
Citation 1

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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 209 (202,878)
Citation 2

Abstract:

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On the Conditional Conservatism Measure: A Robust Estimation Approach

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 395-409, 2018
Number of pages: 15 Posted: 17 Apr 2018
Seil Kim and James A. Ohlson
Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1 (930,537)

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Theil‐Sen estimator, conditional conservatism, scale effects

7.

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

Baruch College Zicklin School of Business Research Paper No. 2019-07-01
Number of pages: 75 Posted: 10 Jul 2019 Last Revised: 10 Jul 2022
Sehwa Kim and Seil Kim
Columbia University - Columbia Business School and Baruch College, City University of New York
Downloads 193 (218,341)

Abstract:

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Banks; regulation; FDICconnect; SEC EDGAR; insider trading; information processing costs

8.

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

Number of pages: 55 Posted: 31 May 2022
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 170 (243,469)

Abstract:

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Current Expected Credit Losses (CECL); banks; information production; loan loss provisioning

9.

Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities

Number of pages: 51 Posted: 09 Feb 2022
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, Leeds School of Business, Department of Accounting, Students
Downloads 166 (248,354)

Abstract:

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Insurance; fair value accounting; earnings volatility; equity investments; non-GAAP

10.

Outside Directors’ Insider Trading Around Board Meetings

Number of pages: 57 Posted: 13 Sep 2021 Last Revised: 04 Aug 2022
Seil Kim and Seungjoon Oh
Baruch College, City University of New York and Peking University - HSBC Business School
Downloads 112 (338,025)

Abstract:

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Board Meeting; Outside Directors; Insider Trading

11.

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 34 (605,271)

Abstract:

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banks; regulation; regulatory capital; AOCI filter; investment securities

12.

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

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Big N audit firm mergers; audit quality; overlapping office; office size

13.

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) - Department of Accounting

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