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

11

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2,731

SSRN CITATIONS
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Top 25,482

in Total Papers Citations

22

CROSSREF CITATIONS

15

Scholarly Papers (11)

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 756 (43,505)
Citation 17

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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 507 (72,689)
Citation 8

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3.

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 388 (99,730)
Citation 5

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

4.

Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?

The Accounting Review, forthcoming
Number of pages: 50 Posted: 20 Aug 2019 Last Revised: 21 Jan 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 314 (126,032)
Citation 1

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

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 300 (132,390)
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 207 (190,657)
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.

Fragmented Securities Regulation and Information-Processing Costs

Baruch College Zicklin School of Business Research Paper No. 2019-07-01
Number of pages: 63 Posted: 10 Jul 2019 Last Revised: 29 Nov 2021
Sehwa Kim and Seil Kim
Columbia University - Columbia Business School and Baruch College, City University of New York
Downloads 160 (240,308)

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

8.

Outside Directors’ Insider Trading Around Board Meetings

Number of pages: 49 Posted: 13 Sep 2021
Seil Kim and Seungjoon Oh
Baruch College, City University of New York and Peking University - HSBC Business School
Downloads 66 (432,737)

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9.

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 33 (574,892)

Abstract:

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

10.

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:

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

11.

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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