Sehwa Kim
Assistant Professor
Accounting
BBA - Seoul National University (2010); MS (2014), MBA and PhD (2019) - University of Chicago
Joined CBS in 2019
Office:
1133
Kravis
E-mail:
[email protected]
Fax:
212-316-9219
Personal Website
Curriculum Vitae
Biography
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
Teaching
Spring 2021
PhD: Accounting for Financial Institutions
(PHD)
Spring 2020
Accounting I: Financial Accounting
(MBA)
Fall 2020
Research
Journal articles
Delays in Banks' Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
In Journal of Accounting Research
(forthcoming)
Coauthor(s): Sehwa Kim
Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
In The Accounting Review
(2019)
Coauthor(s): Sehwa Kim, Seil Kim, Stephen Ryan
Working papers
Accounting Rule-Driven Regulatory Capital Management and Its Real Effects for U.S. Life Insurers
(2021)
Coauthor(s): Qingkai Dong, Sehwa Kim, Stephen Ryan
Fragmented Securities Regulation and Information-Processing Costs
(2021)
Coauthor(s): Sehwa Kim, Seil Kim
Managerial and Investor Responses to Changes in Fair Value Accounting for Equity Securities
(2021)
Coauthor(s): Sehwa Kim, Seil Kim, Carol Marquardt, Dongoh Shin