Faculty Profile

Dr. Oliver Kim Ernst & Young Professor of Accounting Ph.D., Accounting, University of Pennsylvania Ph.D., Economics, State University of New York at Stony Brook 4333J Van Munching Hall (301) 405-2243 okim@rhsmith.umd.edu

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.