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Ray King

Professor Emerit of Accounting

Affiliations: Accounting
Phone: 541-346-3357
Office: Lillis 423



Ray King is a professor emerit of accounting at he University of Oregon's Lundquist College of Business. He has taught at the University of British Columbia, Otago University, Auckland University, and the Norwegian School of Management. He was awarded a Fulbright Fellowship in Portugal, and he was a visiting professor at Cape Town University in 2005.

His teaching interests are in financial accounting and financial statement analysis. He conducts research concerned with the relation of accounting information and firm values. His research has been published in The Accounting Review, the International Journal of Accounting, and Accounting Horizons.

Degree History:
  • PhD, University of Oregon, 1980
  • MBA, University of Montana, 1974
  • BS, Montana State University, 1971
  • CPA, Montana, 1970

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Areas of Expertise

  • Accounting methods and firm values
  • Earnings management
  • Financial reporting regulation

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Journal Articles:

King, R., and R. Graham. "Decision Usefulness of Whole-Asset Operating Lease Capitalizations." Advances in Accounting 29, no. 1: 60-73.

June 2013

King, R., R. Graham, and C. Morrill. "Decision Usefulness of Alternative Joint Venture Reporting Methods." Accounting Horizons 17, no. 2: 123-137.

October 2003

King, R. and R. Graham. "Do Share Repurchases Harm Uninformed Shareholders?" Financial Practice and Education 10, no. 1: 11-16.

November 2000

King, R., and R. Graham. "Accounting Practices and Market Values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan and Thailand." The International Journal of Accounting 35, no. 4: 445-470.

October 2000

King, R. R. Graham, and J. Bailes. "The Value Relevance of Accounting Information during a Financial Crisis: Thailand and the 1997 Decline in the Value of the Bhat." Journal of International Financial Management & Accounting 11, no. 2: 84-107.

September 2000

King, R., and J.C. Langli. "Accounting Diversity and Firm Valuation." The International Journal of Accounting 33, no. 5: 529-567.

October 1998