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Sehwa Kim
Sehwa Kim
Assistant Professor, Columbia University
Verified email at columbia.edu
Title
Cited by
Cited by
Year
Economic consequences of the AOCI filter removal for advanced approaches banks
S Kim, S Kim, SG Ryan
The Accounting Review 94 (6), 309-335, 2019
402019
SVB and beyond: The banking stress of 2023
VV Acharya, MP Richardson, KL Schoenholtz, B Tuckman, R Berner, ...
Available at SSRN 4513276, 2023
152023
Current Expected Credit Losses (CECL) Standard and Banks' Information Production
S Kim, S Kim, A Kleymenova, R Li
Available at SSRN 4117869, 2023
132023
Heterogeneity in the financial-reporting effects of ASC 606 adoptions: Evidence from an industry-focused approach
D Choi, S Kim, X Wang
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions …, 2022
92022
Fragmented securities regulation, information-processing costs, and insider trading
S Kim, S Kim
Management Science, 2023
7*2023
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the US Housing Market
S Kim
Journal of Accounting Research 60 (3), 711-754, 2022
6*2022
Managerial and investor responses to changes in fair value accounting for equity securities
S Kim, S Kim, CA Marquardt, D Shin
Available at SSRN, 2022
62022
Accounting Rule–Driven Regulatory Capital Management and its Real Effects for US Life Insurers
Q Dong, S Kim, SG Ryan
Available at SSRN 3975641, 2022
4*2022
Banks’ Motivations for Designating Securities as Held to Maturity
S Kim, S Kim, SG Ryan
Available at SSRN 4452667, 2023
32023
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