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

9

DOWNLOADS
Rank 22,456

SSRN RANKINGS

Top 22,456

in Total Papers Downloads

2,051

CITATIONS
Rank 45,045

SSRN RANKINGS

Top 45,045

in Total Papers Citations

3

Scholarly Papers (9)

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 692 (35,346)
Citation 2

Abstract:

Loading...

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 429 (65,277)
Citation 1

Abstract:

Loading...

3.

Information Disclosure and Insider Trading Around Board Meetings

Number of pages: 44 Posted: 18 Apr 2016 Last Revised: 30 Sep 2016
Seil Kim
Baruch College, City University of New York
Downloads 289 (102,511)

Abstract:

Loading...

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
University of Chicago - Booth School of Business, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 240 (124,416)

Abstract:

Loading...

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

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 193 (153,295)

Abstract:

Loading...

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 0
  • Add to Cart

Abstract:

Loading...

Theilā€Sen estimator, conditional conservatism, scale effects

6.

When do executives actually sell 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: 47 Posted: 17 Oct 2017 Last Revised: 28 Nov 2018
Erik Johannesson and Seil Kim
City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York
Downloads 191 (154,822)

Abstract:

Loading...

7.

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
University of Chicago - Booth School of Business, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 17 (526,657)

Abstract:

Loading...

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

8.

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:

Loading...

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

9.

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

Abstract:

Loading...