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

12

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2,525

SSRN CITATIONS
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Top 23,950

in Total Papers Citations

19

CROSSREF CITATIONS

16

Scholarly Papers (12)

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 718 (37,868)
Citation 13

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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 471 (65,315)
Citation 9

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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 326 (100,371)
Citation 1

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4.

Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

29th Annual Conference on Financial Economics & Accounting 2018
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 319 (102,882)
Citation 6

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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
Number of pages: 45 Posted: 17 Oct 2017 Last Revised: 12 Jun 2020
Erik Johannesson and Seil Kim
City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York
Downloads 239 (139,156)

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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 204 (161,645)
Citation 2

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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
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Theil‐Sen estimator, conditional conservatism, scale effects

7.

Board Diversity, Director Dissent, and Monitoring Effectiveness

Number of pages: 60 Posted: 20 Aug 2019 Last Revised: 27 Apr 2020
Jun-Koo Kang, Seil Kim and Seungjoon Oh
Nanyang Technological University (NTU) - Nanyang Business School, Baruch College, City University of New York and Peking University - HSBC School of Business
Downloads 128 (240,411)

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

8.

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 23 (544,236)

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

9.

Online Appendix for 'Disclosure Regulation in the Hands of Bank Regulators'

Number of pages: 13 Posted: 17 Dec 2019
Sehwa Kim and Seil Kim
Columbia University - Columbia Business School and Baruch College, City University of New York
Downloads 7

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Banks; regulation; transparency; FDICconnect; SEC EDGAR; filings; insider trading

10.

Disclosure Regulation in the Hands of Bank Regulators

Baruch College Zicklin School of Business Research Paper No. 2019-07-01
Number of pages: 49 Posted: 10 Jul 2019
Sehwa Kim and Seil Kim
Columbia University - Columbia Business School and Baruch College, City University of New York
Downloads 90

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Banks; regulation; transparency; FDICconnect; SEC EDGAR; filings; insider trading

11.

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

12.

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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