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Sehwa Kim

Sehwa Kim
Assistant Professor
Accounting Division
Areas of Expertise
Financial Accounting & Auditing
Contact
Office: 1133 Kravis
E-mail: [email protected]
Links
Personal Website
Curriculum Vitae

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

  • Research
  • Teaching
  • Awards and Honors
  • Press
  • Journal articles
  • Working papers
  • Articles
  • Books
  • Chapters
Type
Journal Article
Kim, Sehwa, Seil Kim, and Stephen Ryan
. “Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks.”
The Accounting Review
vol.
94
, (November 01, 2019):
309
-
335
.
Read More about Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
Type
Working Paper
Kim, Sehwa
. Delays in Banks' Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market. June 01, 2022.
Read More about Delays in Banks' Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
Download PDF on Delays in Banks' Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
Type
Working Paper
Kim, Sehwa, Seil Kim, Carol Marquardt, and Dongoh Shin
. Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities. January 01, 2021.
Read More about Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities
Type
Working Paper
Kim, Sehwa and Seil Kim
. Fragmented Securities Regulation and Information-Processing Costs. January 01, 2021.
Read More about Fragmented Securities Regulation and Information-Processing Costs
Download PDF on Fragmented Securities Regulation and Information-Processing Costs
Type
Working Paper
Dong, Qingkai, Sehwa Kim, and Stephen Ryan
. Accounting Rule-Driven Regulatory Capital Management and Its Real Effects for U.S. Life Insurers. January 01, 2021.
Read More about Accounting Rule-Driven Regulatory Capital Management and Its Real Effects for U.S. Life Insurers
  • Courses
  • Case Studies
Type
Course
B6001: Financial Accounting
View Course on Financial Accounting
Type
Course
B9015: (PhD) Accounting for Financial Institutions
View Course on (PhD) Accounting for Financial Institutions
  • Awards & Honors
  • In the Media
  • Ideas
  • Research In Brief
  • Press Releases
Type
In the Media

First Republic Bank Acquired by JPMorgan: CBS Experts Weigh In on the Implications for the Banking System, Fed

CBS Insights
Type
In the Media

How the Sale of Signature Bank’s Huge Mortgage Portfolio Could Change the Lives of NYC’s Tenants

The City
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