معرفی
Sohyung Kim is an Associate Professor of Accounting at the Goodman School of Business, Brock University. His research focuses on financial accounting anomalies, corporate governance mechanisms, and the impact of regulatory frameworks like IFRS. With expertise in goodwill accounting and executive compensation structures, he investigates cognitive and behavioral aspects of financial decision-making.
Kim's research encompasses:
- Accounting standards implementation (e.g., IFRS adoption effects)
- Goodwill impairment triggers and managerial behavior
- Executive compensation design and investment efficiency
- Bankruptcy prediction models and accounting-based anomalies
- Fair value accounting reliability
His recent publications (2012-2022) demonstrate consistent focus on accounting information quality, with emerging work in corporate governance and compensation contracts. The research employs empirical methods to analyze financial reporting outcomes and market reactions.
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