Sehwa Kim

Columbia University - Columbia Business School

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

7

DOWNLOADS

946

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (7)

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 388 (99,914)
Citation 5

Abstract:

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

2.

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: 11 Nov 2021
Sehwa Kim
Columbia University - Columbia Business School
Downloads 236 (168,819)

Abstract:

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

3.

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 163 (236,877)

Abstract:

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

4.

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

Number of pages: 61 Posted: 06 Dec 2021
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 61 (450,733)

Abstract:

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Life insurance; Reinsurance; Regulatory capital management; Real effects

5.

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 38 (549,067)

Abstract:

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

6.

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 (575,567)

Abstract:

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

7.

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

Number of pages: 9 Posted: 06 Dec 2021
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 27 (611,311)

Abstract:

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Life insurance; Reinsurance; Regulatory capital management; Real effects