Skip to main content

3 Result(s)

within Seil Kim Remove this filter Accounting/Auditing Remove this filter

and

  1. No Access

    Article

    Outside directors’ insider trading around board meetings

    Using a novel dataset of US companies’ regular board meeting schedules, we find evidence of informed trading by outside directors prior to board meetings. During the days prior to board meetings, when outside ...

    Seil Kim, Seungjoon Oh in Review of Accounting Studies (2023)

  2. No Access

    Article

    Linear valuation without OLS: the Theil-Sen estimation approach

    OLS-based archival accounting research encounters two well-known problems. First, outliers tend to influence results excessively. Second, heteroscedastic error terms raise the specter of inefficient estimation...

    James A. Ohlson, Seil Kim in Review of Accounting Studies (2015)

  3. No Access

    Article

    Financial statement comparability and credit risk

    Prior research shows that firms’ financial statement comparability improves the accuracy of market participants’ valuation judgments and thus may reduce firms’ costs of capital. Distinct from prior research fo...

    Seil Kim, Pepa Kraft, Stephen G. Ryan in Review of Accounting Studies (2013)