Seil Kim

12 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-3311-822X

Baruch College–CUNY

Publications

• Insider trading after the 2022 Rule 10b5-1 amendment — Journal of Accounting and Economics 2026 (name-matched, not ORCID-linked)
• Current Expected Credit Losses (CECL) Standard and Banks’ Information Production — The Accounting Review 2026
• Managerial responses to changes in fair value accounting for equity securities — Contemporary Accounting Research 2025 (name-matched, not ORCID-linked)
• Banks’ Motivations for Designating Securities as Held to Maturity — The Accounting Review 2025
• Outside directors’ insider trading around board meetings — Review of Accounting Studies 2024
• Fragmented Securities Regulation, Information-Processing Costs, and Insider Trading — Management Science 2024
• Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring? — The Accounting Review 2022
• Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks — The Accounting Review 2019 (name-matched, not ORCID-linked)
• Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors? — The Accounting Review 2017 (name-matched, not ORCID-linked)
• Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?† — Contemporary Accounting Research 2017
• Linear valuation without OLS: the Theil-Sen estimation approach — Review of Accounting Studies 2015
• Financial statement comparability and credit risk — Review of Accounting Studies 2013