| Office Telephone (541) 346-3357 E-mail rking@oregon.uoregon.edu Web Page http://darkwing.uoregon.edu/~rking/ Ph.D., University of Oregon, 1980 M.B.A., University of Montana, 1974 B.S., Montana State University, 1971 C.P.A., Montana, 1970 Specialties Accounting Choices and Earnings Management Accounting Information and Firm Values Financial Accounting Regulation |
PUBLICATIONS
"Accounting Write-offs and Earnings Management," Accounting Information Review, December, 1997.
"Industry Information Transfers: The Effect of Information Environment," R. Graham and R. King, Journal of Business Finance & Accounting, Vol. 23, December, 1996.
"An Examination of the Relation between Parent Company Valuation and Subsidiary Minority Interests," R. Graham, R. King, and C. Lefanowicz, Accounting Information Review, December, 1995.
"Write-offs of Impaired Assets and the `Big Bath' and `Smoothing' Hypotheses," R. King and E. Lippman, Journal of Accounting and Business Research, Volume 3, 1995.
"Audit Fees, Industry Specialization, and Compliance with GAAS Reporting Standards," T. O'Keefe, R. King, and K. Gaver, AUDITING: A Journal of Practice and Theory, Fall, 1994.
"Belief Revision From Hypothesis Testing," R. King and T. O'Keefe, The Journal of Accounting Literature, 1989.
"Lobbying Activities and Insider Trading," R. King and T. O'Keefe, The Accounting Review, January, 1986.
"Convertible Bond Valuation: An Empirical Test," R. King, The Journal of Financial Research, Spring, 1986.
"The Effect of Convertible Bond Equity Values on Dilution and Leverage," R. King, The Accounting Review, July, 1984.
"The Structure of Accounting Theory: Some Basic Conceptual and Methodological Issues" in Research in Support of the Standard Setting Process, J. Butterworth, M. Gibbins, and R. King, Clarkson Gordon Foundation, Toronto, Canada (1982).
"The Structure of Accounting Theory: Some Basic Conceptual and Methodological Issues," reprinted in Modern Accounting Research: History, Survey and Guide, ed. Richard Mattessich, Canadian Certified General Accountants Research Foundation Monograph No. 7, 1984.
WORKING PAPERS
"Essentially Equivalent to A Dividend? Open-Market Share Repurchases and Ownership Blocks." R. Graham and R. King, 1998.
"Accounting Diversity and Firm Valuation," R. King and J. C. Langli, Norwegian School of Management, 1997 (under review).
"An Empirical Analysis of the Stock Market Reaction to Bonus Plan Adoptions," G. Battistel and R. King, 1997 (under review).
"Confounding Events: A Case Study in Their Effect," G. Battistel and R. King, 1996.
PROJECTS UNDERWAY
"The Relation of Firm Market Values with Book Values and Abnormal Accounting Earnings in Six Asian Countries," R. Graham and R. King, 1997.
"Firm Market Values and the Constructive Capitalization of Operating Leases," G. Battistel and R. King, December 1997.
PRESENTATIONS
Paper presentation (refereed), "Accounting Diversity and Firm Valuation," R. King and J. C. Langli," 21st Congress of the European Accounting Association, Antwerp, Belgium, April 1998.
Paper presentation (refereed), "An Empirical Analysis of the Stock Market Reaction to Bonus Plan Adoptions," G. Battistel and R. King, American Academy of Accounting and Finance Annual Meeting, December 1997.
Paper presentation (refereed),"Accounting Diversity and Firm Valuation," R. King and J. C. Langli, 8th Annual Conference on Financial Economics and Accounting, University of Buffalo, November 1997.
Paper presentation (refereed), "Accounting Diversity and Firm Valuation," R. King and J. C. Langli, Nordic Conference of Business Studies, Bodø Norway, August 1997.
Paper presentation (refereed), "Earnings Management and Accounting Write-offs," Congress of the European Accounting Association, Graz Austria, April 1997.
Paper presentation, "Earnings Management and Accounting Write-offs," Fagkonferanse I Bedriftsokonomiske Emner - FIBE XIV, Bergen, Norway, January 1997.
Paper presentation (refereed), "Industry Information Transfers: The Effect of Information Environment," R. Graham and R. King, Accounting Association of Australia and New Zealand, Annual Meetings, June 1995.
Paper presentation (refereed), "An Empirical Analysis of the Stock Market Reaction to Bonus Plan Adoptions," G. Battistel and R. King, American Accounting Association Western Regional, May 1995.
Paper presentation (refereed), "Write-offs of Impaired Assets and the Big Bath and Smoothing Hypotheses," R. King and E. Lippman, Western Decision Sciences Institute Meetings, March 1994. Selected best paper in the Accounting program.
Paper presentation (refereed), "Earnings Management and Accounting Write-offs," American Accounting Association Western Regional, May 1991.
Paper presentation (refereed), "The Role of Audit Firm Knowledge and Fees in Explaining Violations of GAAP," R. King, T. O'Keefe, and K. Gaver, American Accounting Association, Toronto, August 1990.
Paper presentation (refereed), "Belief Revision from Hypothesis Testing," R. King and T. O'Keefe, American Accounting Association Midwest Regional, 1987.
Paper presentation (refereed), "Lobbying Activities and Insider Trading," R. King and T. O'Keefe, American Accounting Association Western Regional Meetings, 1985.
Paper presentation (refereed), "The Effect of Convertible Bond Equity Values on Dilution and Leverage," Canadian Academic Accounting Association Annual Meetings, 1982.
Paper presentation (refereed), "The Structure of Accounting Theory: Some Basic Conceptual and Methodological Issues," Clarkson Gordon Foundation Research Symposium, 1981.
Paper presentation (refereed), "Some Evidence on the Value of Management Forecasts When Combined with Other Sources of Information," American Accounting Association Western Regional Meetings, 1980.
Paper presentations, British Columbia-Oregon-Washington Research Conference, 1978, 1981, 1983, 1985, 1991, 1998.
CONFERENCES
Discussant, American Accounting Association Annual Meetings, 1997.
Discussant, American Accounting Association Annual Meetings, 1994.
Discussant and Session Chair, American Accounting Association Western Meetings, 1992.
Discussant and Session Chair, Accounting Association of Australia and New Zealand, Annual Meetings, 1987.
Discussant, American Accounting Association Western Regional Meetings, 1984.
Session Chair, American Accounting Association Western Regional Meetings, 1988.
Session Chair, Canadian Academic Accounting Association Annual Meetings, 1983
Professor King has also taught at the University of British Columbia, Otago University, and Auckland University. His teaching interests are primarily in financial accounting. He conducts research about accounting announcements on firms' value and the economic forces that affect the development of financial accounting. He will be in Norway on sabbatical for 1996-97.