Sehwa Kim

Columbia University - Columbia Business School

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 35,116

SSRN RANKINGS

Top 35,116

in Total Papers Downloads

2,176

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (10)

1.

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 442 (100,350)
Citation 5

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

2.

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

Number of pages: 55 Posted: 31 May 2022
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 348 (131,576)

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

Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market

Journal of Accounting Research, Forthcoming
Number of pages: 59 Posted: 12 Jun 2019 Last Revised: 06 Jun 2022
Sehwa Kim
Columbia University - Columbia Business School
Downloads 289 (159,682)

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Real Effects of Accounting, Banks, Loan Loss Provisioning, Housing Market, Crisis

Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Sehwa Kim
Columbia University - Columbia Business School

Abstract:

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real effects of accounting, banks, loan loss provisioning, housing market, crisis

4.

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 245 (189,047)

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

5.

Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers

Number of pages: 55 Posted: 06 Dec 2021 Last Revised: 24 Aug 2022
Qingkai Dong, Sehwa Kim and Stephen G. Ryan
Columbia University, Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 240 (193,658)

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Life insurance; Reinsurance; Regulatory capital management; Real effects

6.

Managerial Responses to Changes in Fair Value Accounting for Equity Securities

Number of pages: 55 Posted: 09 Feb 2022 Last Revised: 17 Sep 2022
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 236 (196,048)

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Insurance; fair value accounting; earnings volatility; equity investments; non-GAAP

7.

Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach

Number of pages: 63 Posted: 19 May 2022 Last Revised: 27 Sep 2022
Diana Choi, Sehwa Kim and Xue Wang
Purdue University - Krannert School of Management, Columbia University - Columbia Business School and Ohio State University - Fisher College of Business
Downloads 229 (202,641)

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Revenue Recognition, ASC 606, Financial Reporting Quality, Software Industry

8.

Online Appendix for 'Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers'

Number of pages: 5 Posted: 06 Dec 2021 Last Revised: 02 Jun 2022
Qingkai Dong, Sehwa Kim and Stephen G. Ryan
Columbia University, Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 57 (545,663)

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Life insurance; Reinsurance; Regulatory capital management; Real effects

9.

Online Appendix for 'Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market '

Number of pages: 45 Posted: 11 Jul 2019 Last Revised: 08 Dec 2021
Sehwa Kim
Columbia University - Columbia Business School
Downloads 47 (588,967)

Abstract:

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Real Effects of Accounting; Banks; Loan Loss Provisioning; Housing Market; Crisis

10.

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 43 (615,710)

Abstract:

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