معرفی
Sehwa Kim is an Assistant Professor in the Accounting Division at Columbia Business School. His research focuses on financial reporting standards and regulatory impacts on financial institutions, particularly banks and insurance companies. He joined Columbia in 2019 after earning a Ph.D. in Accounting, MBA, and MS in Statistics from the University of Chicago, and a BBA from Seoul National University. Prior to academia, he worked as a loan officer at Korea Development Bank.
Key research areas include regulatory capital management, loan loss provisioning, and the economic consequences of accounting policy changes. His work has been published in top journals like the Accounting Review and Journal of Accounting Research, and has been featured in Columbia Business School's Ideas at Work and the Columbia Law School Blog.
Teaching includes courses on financial accounting and accounting research in financial institutions. He has collaborated with institutions like the Federal Reserve and NYU Stern School of Business on projects related to banking regulation and CECL standards.
