Jae Bum Kim

Jae Bum Kim (accounting) is a tenured associate professor of accounting and holds the Class of '61 Professorship. He earned a doctorate in accounting at the University of Minnesota, a master’s in management engineering at KAIST Graduate School of Management, Korea, and a bachelor’s in economics and applied statistics at Yonsei University, Korea. Before coming to Lehigh in 2017, Dr. Kim served as an assistant professor of accounting at the Singapore Management University for six years. 

His research interests include voluntary disclosure, earnings management, security valuation, financial analysts’ forecasts, and audit. He has presented his work internationally and his research has been published or accepted in academic journals such as the Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, and European Accounting Review.

Education

• Yonsei University, B.A. in Economics and Applied Statistics
• KAIST, M.S. in Management Engineering
• University of Minnesota, Ph.D. in Business Administration, Accounting Concentration

Research Interests

• Voluntary disclosure 
• Earnings Management 
• Financial Analysts’ Forecasts and Security Valuation 
• Executive compensation

• Managers’ Pay Duration and Voluntary Disclosures (with Qiang Cheng and Young Jun Cho), 2021, Journal of Business Finance and Accounting, 48 (7-8): 1332 – 1367.
• Analyst Reputation and Management Earnings Forecasts (with Yongtae Kim and Joonho Lee), 2021, Journal of Accounting and Public Policy, 40 (1) 106804.
• The Effect of SFAS 158 on the Mispricing of Pension Plan Funding (with Jonathan (Sangwook) Nam), 2021, Asia-Pacific Journal of Accounting and Economics, 28 (1): 22 – 42.
• Managers’ Stock-Based Compensation and Disclosures of High Proprietary Cost Information: An Investigation of US Biotech Firms (with Luminita Enache), 2020, Pacific Accounting Review, 32 (1): 96 – 124.
• Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices (with Alexander Nekrasov, Pervin Shroff, and Andreas Simon), 2019, Contemporary Accounting Research, 36 (3): 1669 – 1698.
• Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate (with Neil Bhattacharya and Young Jun Cho), 2018, The Accounting Review, 93 (5): 51 – 71.
• Internal Control and Operational Efficiency (with Qiang Cheng and Beng Wee Goh), 2018, Contemporary Accounting Research, 35 (2): 1102 – 1139.
• Credit Default Swaps and Managers’ Voluntary Disclosure (with Pervin Shroff, Dushyantkumar Vyas, and Regina Wittenberg Moerman), 2018, Journal of Accounting Research, 56 (3): 953 – 988.
• The Effect of CEO Stock-based Compensation on Pricing of Future Earnings (with Bobae Choi), 2017, European Accounting Review, 26 (4): 651 – 679.
• Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings (single-authored), 2016, Review of Accounting Studies, 21 (4): 1361 – 1400.