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Sohyung Kim

Associate Professor
Goodman School of Business
Brock University
Canada

Biography

Professor Kim received his PhD at the University of British Columbia, MS in Accounting from the State University of New York at Buffalo, and BBA from Seoul National University, Korea. He has been at Brock since 2010. He currently teaches financial accounting for undergraduate as well as graduate students. He is a winner of the 2013/2014 Professor of the Year Award, Graduate level, selected by Brock University Business Students' Association. Before he moved to North America, he was an instructor at Korea Accounting and Information School in Seoul, Korea. Outside of academia, he is a passionate drum player. He also enjoys outdoor sports such as cycling, golf, and tennis.

Research Interest

Professor Kim is interested in stock market anomalies which refer to market irregularities that seem to contradict the efficient market hypothesis. Recently, his study that investigates bankruptcy risk anomaly has been published at Review of Accounting Studies, one of the 45 prestigious journals used in Financial Times Research Ranking. Another paper that examines F-Score anomaly has been published at European Accounting Review, one of the prestigious journals in accounting.

Publications

  • Kim, S. and Lo, K.. An economic-based approach to taxation and regulation of non-profit organizations: Analyses and recommendations for China, Asia Pacific Journal of Social Work and Development. Volume 17, Number 1, 2007.

  • Kim, S. and Yoon, S.. An empirical evaluation of fair value accounting numbers: Evidence from the investigation of goodwill accounting, Journal of Finance and Accountancy. Volume 10, Number 1, 2012.

  • Kim, S., Lee, C. and Yoon, S.. Goodwill accounting and asymmetric timeliness of earnings, Review of Accounting and Finance. Volume 12, Number 2, 2013.

  • Kim, S. and Lee, C.. Implementability of trading strategies based on accounting information: Piotroski (2000) revisited, European Accounting Review. Volume 23, Number 4, 2014.

  • Kim, S. and Bay, D.. Cognitive dissonance as an explanation of goodwill write-offs, Journal of Behavioral Finance. Volume 18, Number 1, 2017.

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