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

Jae Bum Kim 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, Kim served as an assistant professor of accounting at the Singapore Management University. 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 Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and European Accounting Review.


  • Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices (with Alexander Nekrasov, Pervin Shroff, and Andreas Simon), 2019, forthcoming at Contemporary Accounting Research
  • Levelling 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
  • Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings (single-authored), 2016, Review of Accounting Studies, 21 (4): 1361 – 1400
  • Managers’ Stock-Based Compensation and Disclosures of High Proprietary Cost Information: An Investigation of US Biotech Firms (with Luminita Enache), 2019, forthcoming at Pacific Accounting Review
  • The Effect of CEO Stock-based Compensation on Pricing of Future Earnings (with Bobae Choi), 2017, European Accounting Review, 26 (4): 651 - 679