Sehwa Kim

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

ORCID: 0000-0003-0604-7611

Columbia University

Publications

• Insider trading after the 2022 Rule 10b5-1 amendment — Journal of Accounting and Economics 2026
• 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
• Banks’ Motivations for Designating Securities as Held to Maturity — The Accounting Review 2025
• Fragmented Securities Regulation, Information-Processing Costs, and Insider Trading — Management Science 2024
• Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market — Journal of Accounting Research 2022
• Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks — The Accounting Review 2019 (name-matched, not ORCID-linked)