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  1. Kim, Sehwa [Author] ; Kim, Seil [Other]

    Disclosure Regulation in the Hands of Bank Regulators

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    [S.l.]: SSRN, [2020]

    Published in: Baruch College Zicklin School of Business Research Paper ; No. 2019-07-01

  4. Kim, Sehwa [Author] ; Kim, Seil [Other]; Ryan, Stephen G. [Other]

    Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

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    [S.l.]: SSRN, [2019]

    Published in: 29th Annual Conference on Financial Economics & Accounting 2018

  6. Kim, Sehwa [Author] ; Kim, Seil [Other]; Ryan, Stephen G. [Other]

    Online Appendix for 'Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks'

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    [S.l.]: SSRN, [2019]

  9. Choi, Diana [Author]; Kim, Sehwa [Author]; Wang, Xue [Author]

    Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions : Evidence from an Industry-Focused Approach

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    [S.l.]: SSRN, 2022

  10. Dong, Qingkai [Author]; Kim, Sehwa [Author]; Ryan, Stephen G. [Author]

    Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers

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    [S.l.]: SSRN, [2021]

  11. Dong, Qingkai [Author]; Kim, Sehwa [Author]; Ryan, Stephen G. [Author]

    Online Appendix for 'Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers'

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    [S.l.]: SSRN, [2021]

  12. Kim, Sehwa [Author]; Kim, Seil [Author]; Kleymenova, Anya [Author]; Li, Rongchen [Author]

    Current Expected Credit Losses (CECL) Standard and Banks' Information Production

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    [S.l.]: SSRN, [2022]

  13. Kim, Sehwa [Author]; Kim, Seil [Author]; Kleymenova, Anya [Author]; Li, Rongchen [Author]

    Current expected credit losses (CECL) standard and banks' information production - [This version: July 2023]

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    Washington, D.C.: Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board, July 2023

    Published in: Finance and economics discussion series ; 2023,63

  14. Kim, Sehwa [Author]; Kim, Seil [Author]; Marquardt, Carol A. [Author]; Shin, Dongoh [Author]

    Managerial Responses to Changes in Fair Value Accounting for Equity Securities

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    [S.l.]: SSRN, 2022

  15. Acharya, Viral V. [Author]; Richardson, Matthew P. [Author]; Schoenholtz, Kermit L. [Author]; Tuckman, Bruce [Author]; Berner, Richard [Author]; Cecchetti, Stephen G. [Author]; Kim, Sehwa [Author]; Kim, Seil [Author]; Philippon, Thomas [Author]; Ryan, Stephen G. [Author]; Savov, Alexi [Author]; Schnabl, Philipp [Author]; White, Lawrence J. [Author]

    SVB and Beyond : The Banking Stress of 2023

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    [S.l.]: SSRN, [2023]