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

15

DOWNLOADS
Rank 11,630

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Top 11,630

in Total Papers Downloads

7,871

SSRN CITATIONS
Rank 13,790

SSRN RANKINGS

Top 13,790

in Total Papers Citations

101

CROSSREF CITATIONS

11

Scholarly Papers (15)

1.

SVB and Beyond: The Banking Stress of 2023

Number of pages: 261 Posted: 07 Aug 2023 Last Revised: 09 Aug 2023
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 1,868 (17,380)
Citation 2

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Regional Banking Crisis, Uninsured Deposits, Bank Runs, Silicon Valley Bank, Signature Bank, First Republic Bank, Interest Rate Risk Management, Stagflation Stress Test, Deposit Insurance, Mark to Market Accounting, Federal Home Loan Banks, Bank Supervision

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

Number of pages: 107 Posted: 31 May 2022 Last Revised: 26 Jul 2023
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 696 (70,694)
Citation 3

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

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

FEDS Working Paper No. 2023-63
Number of pages: 108 Posted: 13 Oct 2023
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 264 (217,936)

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Current Expected Credit Losses (CECL), Banks, Information Production, Loan Loss Provisioning

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 906 (50,302)
Citation 14

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

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 874 (52,826)
Citation 17

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

5.

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 603 (85,722)
Citation 20

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

6.

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 582 (89,692)
Citation 17

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7.

Banks’ Motivations for Designating Securities as Held to Maturity

Columbia Business School Research Paper No. 4452667
Number of pages: 49 Posted: 26 May 2023 Last Revised: 15 Apr 2024
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 464 (118,379)
Citation 2

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banks; investment securities; held to maturity; regulatory capital; AOCI filter

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 424 (131,614)
Citation 1

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9.

Managerial Responses to Changes in Fair Value Accounting for Equity Securities

Number of pages: 54 Posted: 09 Feb 2022 Last Revised: 03 Apr 2024
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 402 (139,929)

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fair value accounting; executive compensation; equity investment; non-GAAP reporting

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 392 (143,952)

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

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 231 (249,804)
Citation 1

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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 90 (533,489)
Citation 1

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Board Meeting; Outside Directors; Insider Trading

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 75 (594,551)

Abstract:

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

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

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

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) - Department of Accounting

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