Sehwa Kim
- Assistant Professor
- Accounting Division
- Areas of Expertise
- Financial Accounting & Auditing
- Contact
- Office: 1133 Kravis
- E-mail: [email protected]
Sehwa Kim joined Columbia University in 2019. His research interests include regulation and reporting standards on financial institutions. His research has been presented at leading conferences and published in the Accounting Review and the Journal of Accounting Research. He 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 his Ph.D., he worked as a loan officer and relationship manager in Korea Development Bank
- Education
-
BBA - Seoul National University (2010); MS (2014), MBA and PhD (2019) - University of Chicago
- Joined CBS
- 2019
All Activities
- Type
-
Journal Article
.
“Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks.”
The Accounting Review
vol.
94
,
(November 01, 2019):
309
-335
.
- Type
-
Working Paper
.
Delays in Banks' Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market. June 01, 2022.
- Type
-
Working Paper
.
Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities. January 01, 2021.
- Type
-
Working Paper
Kim, Sehwa and Seil Kim
.
Fragmented Securities Regulation and Information-Processing Costs. January 01, 2021.
- Type
-
Working Paper
.
Accounting Rule-Driven Regulatory Capital Management and Its Real Effects for U.S. Life Insurers. January 01, 2021.
- Type
- Course
B6001: Financial Accounting
- Type
- Course
B9015: (PhD) Accounting for Financial Institutions