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

DOWNLOADS
Rank 21,870

SSRN RANKINGS

Top 21,870

in Total Papers Downloads

2,154

CITATIONS
Rank 34,883

SSRN RANKINGS

Top 34,883

in Total Papers 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 697 (35,704)
Citation 1

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 436 (65,236)
Citation 3

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 297 (101,378)

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
Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 262 (115,814)
Citation 5

Abstract:

Loading...

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

5.

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: 48 Posted: 17 Oct 2017 Last Revised: 01 Aug 2019
Erik Johannesson and Seil Kim
City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York
Downloads 199 (151,719)

Abstract:

Loading...

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 197 (152,999)
Citation 1

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

7.

Fragmented Securities Regulation: Neglected Insider Trading in Stand-Alone Banks

Baruch College Zicklin School of Business Research Paper No. 2019-07-01
Number of pages: 45 Posted: 10 Jul 2019 Last Revised: 29 Jul 2019
Sehwa Kim and Seil Kim
Columbia University - Columbia Business School and Baruch College, City University of New York
Downloads 37 (434,548)

Abstract:

Loading...

banks; regulation; insider trading; FDICconnect; SEC EDGAR; filings

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 18 (531,108)

Abstract:

Loading...

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

9.

Board Diversity, Director Dissent, and Monitoring Effectiveness

Number of pages: 55 Posted: 20 Aug 2019
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 11 (573,126)

Abstract:

Loading...

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

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:

Loading...

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

Abstract:

Loading...