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Myungsun Kim

Associate Professor
Accounting and Law Department


PhD, Purdue University, West Lafayette, IN
MAcc, University of Georgia, Athens, GA
BA, Yonsei University, Seoul, Korea


Current Teaching

Selected Publications

"Characteristics and Information Value of Credit Watches" with C. Kee and C. Frost.  Financial Management 2012.

"An Additional Source of Financial Analysts' Earnings Forecast Errors:  Imperfect Adjustments for Cost Behavior" with J. Prather-Kinsey.  Journal of Accounting Auditing and Finance 2010.

"The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing--Not Decreasing" with W. Kross. Journal of Accounting Research. December 2005. 

"Risk, Mispricing and Value Investing" with E. Bartov. Review of Quantitative Finance and Accounting. 2004. 

"Comparative Value Relevance Among German, U.S. and International Accounting Standards: A German Stock Market Perspective" with E. Bartov and S. Goldberg. Journal of Accounting Auditing and Finance. 2005.

"A Multifactor Explanation of Post-Earnings Announcement Drift" with D. Kim. Journal of Financial and Quantitative Analysis, Vol. 38 (2), 2003.

"Relative Value Relevance of Historical Cost vs. Fair Value: Evidence from Banks" with I. Khurana. Journal of Accounting and Public Policy, Vol. 22 (1), 2003.

"The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions and Loan Write-offs" with W. Kross. Journal of Accounting and Economics, Vol. 25 (1), 1998.

Professional Associations

Contact Information

Myungsun Kim
Associate Professor
Accounting and Law
School of Management
University at Buffalo
342 Jacobs Management Center
Buffalo, NY 14260-4000

Tel: 716-645-7900