Sehwa Kim
Columbia Business School | Henry R. Kravis Hall | 655 W 130th St | New York, NY 10027
About Me
I am an assistant professor in the accounting division at Columbia Business School. My research interests include regulation and reporting standards on financial institutions. I received a Ph.D. in Business (Accounting), MBA, and MS in Statistics from the University of Chicago, and a bachelor‘s degree in Business Administration from Seoul National University. Prior to earning my Ph.D., I worked as a loan officer and relationship manager in Korea Development Bank.
Email: sk4663@columbia.edu / SSRN website
Research
Published Papers
Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
with Seil Kim and Stephen Ryan, The Accounting Review, 2019, Vol. 94, No. 6, pp. 309-335.
solo-authored, Journal of Accounting Research, 2022, Vol. 60, No. 3, pp. 711-754.
Dissertation committee: Philip G. Berger (chair), John D. Gallemore, Christian Leuz, Valeri Nikolaev
Featured in Ideas at Work - Columbia Business School
Fragmented Securities Regulation, Information-Processing Costs, and Insider Trading
with Seil Kim, Management Science, forthcoming.
Featured in Columbia Law School's Blog and Business Scholarship Podcast
Working Papers
Accounting Rule-Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers
with Qingkai Dong and Stephen G. Ryan
Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities
with Seil Kim, Carol Marquardt, and Dongoh Shin
with Diana Choi and Xue Wang
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production
with Seil Kim, Anya Kleymenova, and Rongchen Li