简介

Dr. Kim is a noted researcher on the role of accounting information in financial markets, especially well known for his work on trading volume. He is a leader in developing methods of using variables such as volume, bid-ask spreads, and analysts' earnings forecasts in addition to stock price in accounting research. In his recent studies, Dr. Kim is trying to link financial variables to non-financial variables such as industry and product characteristics to lay a foundation to a more concrete theory of financial statement analysis.