CV

Research

Publications and Acceptances

[1] King, Z., D. Lynch., B. Stomberg, and S. Utke. 2024. Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments? Journal of Financial Reporting (conditionally accepted). Link to paper on SSRN.

[2] King, Z., T. J. Linsmeier, and D. D. Wangerin. 2023. Differences in the Value Relevance of Identifiable Intangible Assets. Review of Accounting Studies. Link to publication. 

Working papers

[3] King, Z. 2024. A New Perspective on R&D Accounting. Link to paper on SSRN. Link to online appendix on SSRN.

• Included in FASB panel at 2024 AAA Annual Meeting

• Presented at FASB office in 2024 at Emerging Financial Reporting Issues Research Symposium (jointly hosted by FASB and the University of Chicago)

[4] King, Z. and D. Weng. 2023. Costs and Benefits of Mandatory Disclosures for Intangibles: Evidence from the Pharmaceutical Industry.

Research in progress

[5] Conaway, J., L. Enache, and Z. King. Financial Reporting Regulation and Cross-Country Technology Transfers.

Comment letters

[6] King, Z., T. J. Linsmeier, and D. D. Wangerin. 2019. Response to FASB’s October 2019 Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Link to comment letter on FASB's website. 

• Based on “Differences in the Value Relevance of Identifiable Intangible Assets”

• After reading our comment letter, FASB Staff invited Wangerin to participate in a round table discussion to explain our relevant findings to the FASB

Full CV available here