Faculty & Staff Directory

Steve Lim

Associate Professor
Accounting Department


  • PhD, University of Pennsylvania
  • MAc, Korea University
  • BBA, Korea University

Areas of Expertise/Research

  • Analysts Earning Forecasts
  • Market Expectation on Earnings

Selected Publications

  • "Intangible assets and capital structure" with Antonio Macias and Thomas Moeller. Journal of Banking and Finance (2020) 105873
  • "An analytical measure of market underreaction to earnings news" with Kee Chung, Oliver Kim, and Sean Yang. International Review of Economics and Finance (2019) pp. 612-624.
  • "Credit capacity extension as economic benefits of operating leases: Evidence from borrowing costs and credit ratings" with Steven C. Mann and Vassil Mihov, Journal of Corporate Finance (2017) pp. 100-114.
  • "Earnings comparability and informed trading" with Sangwan Kim, Finance Research Letters (2017) pp.130-136.
  • "The effect of IPRD capitalization on M&A and purchase price allocations" with Thomas Dowdell, Research in Accounting Regulation (2015) pp. 51-56.

Honors and Awards

  • Fulbright Scholarship
  • Honorary member of the Golden Key National Honor Society
  • Manuscript Award in IBES research competition (5th Annual Conference of Chicago Quantitative Alliance, 1998)
  • Distinguished paper award (Northeast American Accounting Association Annual Meeting, 2007)