Heedong Kim

Assc Professor

Zicklin School of Business

Department: Stan Ross Dept Accountancy

Areas of expertise:

Email Address: heedong.kim@baruch.cuny.edu

> View CV

Education

Ph.D., Accounting, University of Maryland College Park MD

M.S., Accounting, Seoul National University Seoul Republic of Korea

B.S., Management Engineering, KAIST Daejeon Korea

SemesterCourse PrefixCourse NumberCourse Name
Spring 2025ACCT70600Fin Statemnt Analy & Reportng
Fall 2024ACC3200Cost Accounting
Fall 2024ACC3200Cost Accounting
Spring 2024ACC3200Cost Accounting
Spring 2024ACC3200Cost Accounting
Spring 2024ACC3200Cost Accounting
Fall 2023BUS89500Independent Study
Spring 2023ACC3200Cost Accounting
Spring 2023ACC3200Cost Accounting
Spring 2022ACC9811Manag Acc Theory Prc
Spring 2021ACC9811Manag Acc Theory Prc
Spring 2021ACC3200Cost Accounting
Spring 2020ACC3200Cost Accounting
Spring 2020ACC3200Cost Accounting
Spring 2019ACC3200Cost Accounting

Journal Articles

(2025). Walking the Climate Change Talk: Evidence from the Paris Agreement. Accounting, Organizations and Society, In Progress.

Hann, R., Kim, H., Wang, W., & Zheng, Y. (2020). Information Frictions and Productivity Dispersion: The Role of Financial Reporting Quality. The Accounting Review/ The American Accounting Association , 95(3). 223-250.

Darrough, M., Kim, H., & Zur, E. (2019). The Impact of Corporate Welfare Policy on Firm-Level Productivity: Evidence from Unemployment Insurance. Journal of Business Ethics/ Springer Science+Business Media B.V,

Hann, R., Kim, H., & Zheng, Y. (2019). Intra-Industry Information Transfers: Evidence from Changes in Implied Volatility Around Earnings Announcements. Review of Accounting Studies/ Springer US, 24(3). 927-971.

Does Firm-specific Disclosure Help Resolve Uncertainty Around Macroeconomic Announcements?. Review of Accounting Studies, In Progress.

Presentations

Choi, J., Gallo, L. A., Hann, R., & Kim, H. Does Firm-specific Disclosure Help Resolve Uncertainty Around Macroeconomic Announcements. 2024 HARC(Hawaii Accounting Research Conference). Hawaii, US

Castillo, J., Hann, R. N., Kim, H., & Yan, H. Does Talking the Climate Change Talk Help Affect Firm Value? Evidence from the Paris Agreement. 2024 HARC(Hawaii Accounting Research Conference). Hawaii, US

Kim, H., Castilo, J., Hann, R., & Yan, H. (2025, January 16). Does Talking the Climate Change Talk Affect Firm Value?Evidence from the Paris Agreement. 2023 Midyear Meeting of the Financial Accounting and Reporting Section (FARS). Phoenix, Arizona: American Accounting Association.

Castillo, J., Hann, R., Kim, H., & Yan, H. (2025, March 16). Does Talking the Climate Change Talk Affect Firm Value? Evidence from the Paris Agreement. Bretton Woods Accounting and Finance Ski Conference. Bretton Woods, NH: University of New Hampshire.

Kim, H., Castillo, J., Hann, R., & Yan, H. (2025, August 16). Does Talking the Climate Change Talk Help Reduce Investor Uncertainty. AAA Annual Meeting, 2022. San Diego: American Accounting Association.

Castillo, J., Hann, R., Kim, H., & Yan, H. (2025, November 16). Does Talking the Climate Change Talk Help Affect Firm Value? Evidence from the Paris Agreement. Conference on Financial Economics and Accounting. Atlanta: Georgia State University.

Kim, H., Hann, R., Kim, S., & Zotova, V. (2025, January 16). Foreign Direct Investment, Outsourcing Investor Protection, and the Role of Information Transparency. AAA International Accounting Section (IAS) Meeting 2022. Virtual/AAA International Accounting Section (IAS) Meeting: American Accounting Association.

Kim, H., Castillo, J., Hann, R., & Yan, H. Does Talking the Climate Change Talk Affect Firm Value? Evidence from the Paris Agreement. Eugene M. Lang Luncheon. Baruch College

Hann, R., Kim, H., Choi, J., & Gallo, L. (2019, May 3). Does Management Guidance Help Resolve Uncertainty around Macroeconomic Announcements?. 2019 Baruch/Fordham/Rutgers Conference. New York: Baruch College.

Kim, H., Zotova, V., & Hann, R. (2019, August 12). Foreign Direct Investment, Outsourcing Investor Protection, and the Role of Information Transparency. 2019 American Accounting Association Annual Meeting. San Francisco, CA: American Accounting Association.

Hann, R., Kim, H., Choi, J., & Gallo, L. (2019, June 11). Does Management Guidance Help Resolve Uncertainty around Macroeconomic Announcements?. 2019 Colorado Summer Accounting Research Conference. Aspen, CO: University of Colorado.

Kim, H., Hann, R., & Zheng, Y. (2018, November 3). Intra-industry Information Transfers: Evidence from Changes in Implied Volatility around Earnings Announcements. 2018 Review of Accounting Studies Conference. South Bend, IN: Cambridge business conference, Morgan Stanley, University of Notre Dame.

Kim, H. (2018, August 8). Do State Taxes Play a Role in Corporate Investment Decisions? Evidence from Interstate Investments. 2018 American Accounting Association Annual Meeting. Washington, DC

Research Currently in Progess

Kim, H., Hann, R., & Zotova, V.(n.d.). Foreign Direct Investment, Outsourcing Investor Protection, and the Role of Information Transparency. In Progress.

Kim, H., & Park, J.(n.d.). Information spillover around U.S. monetary policy announcement: Evidence from the international corporate bond market. In Progress.

Kim, H.(n.d.). Do State Taxes Play a Role in Corporate Investment Decisions? Evidence from Interstate Investments. In Progress.

Kim, H., & Wang, H.(n.d.). Retail investors and Option informativeness . In Progress.

Castillo, J., Hann, R., Kim, H., & Yan, H.(n.d.). Does Talking the Climate Change Talk Affect Firm Value? Evidence from the Paris Agreement. In Progress.

TitleFunding Agency SponsorStart DateEnd DateAwarded DateTotal FundingStatus
Do State Tax Incentives Play a Role in Corporate Investment Decisions? Evidence from Interstate InvestmentPSC CUNY 5207/01/202106/30/202304/15/20213456.04Completed
Does management guidance help resolve uncertainty around macroeconomic announcement?PSC-CUNY 5107/01/202012/31/202204/17/20203475Completed
Foreign Direct Investment, Outsourcing Investor Protection, and the Role of Information QualityPSC-CUNY 5407/01/202306/30/202404/18/20235366.72Funded - In Progress
Does Talking the Climate Change Talk Help Reduce Investor Uncertainty?Eugene Lang Fellowship06/01/202206/30/202304/11/20226398.2Funded - In Progress
Does Talking the Climate Change Talk Help Reduce Investor UncertaintyPSC CUNY 5307/01/202212/31/202304/15/20223441.7Funded - In Progress
Honor / AwardOrganization SponsorDate ReceivedDescription
Irving Weinstein Distinguished Scholar AwardBaruch College2023-08-01
Outstanding Paper Award2022 IAS Midyear Meeting2022-01-28
Curriculum Innovation AwardEY Excellence Fund2021
Smith Outstanding Dissertation AwardRober H. Smith School of Business, University of Maryland2019

College

Committee NamePosition RoleStart DateEnd Date
PhD Program CommitteeCommittee MemberPresent
WSAS Undergraduate Curriculum CommitteeCommittee MemberPresent
PhD Student position paper Committee MemberPresent
D&A Implementation CommitteeCommittee MemberPresent
2025 Baruch College CommencementAttendee, Meeting5/28/2025
Cost Accounting (ACC3200) course coordinator Course coordinator8/20/2024
Department research seminarCoordinator5/31/2023
Committee on Financial AidCommittee Member12/31/2021
Provost's committee on academic honestyCommittee Member12/31/2020
Meetings with the major accounting firms Attendee, Meeting10/31/2019

Professional

OrganizationPosition RoleOrganization StateOrganization CountryStart DateEnd DateAudience
Financial Accounting and Reporting Section Reviewer, Conference Paper9/17/202410/28/2024International
Hawaii Accounting Research ConferenceReviewer, Conference PaperHawaiiUnited States9/18/20199/15/2023International
Research Grants Council (RGC) of Hong Kong Reviewer, Grant ProposalHong Kong2/10/20218/27/2023Regional
Accounting HorizonsReviewer, Journal ArticleFloridaUnited States4/27/20202/20/2023International
The Accounting Review Reviewer, Journal ArticleUnited States12/15/20222/6/2023International
American Accounting Association Reviewer, Conference PaperUnited States9/1/201712/31/2022International
Asia-Pacific Journal of Financial StudiesReviewer, Journal ArticleKorea, South11/1/202012/8/2020International
Management ScienceReviewer, Journal Article4/27/20207/2/2020International
Financial Accounting and Reporting SectionReviewer, Conference Paper9/11/201911/20/2019International