selected publications academic article Ray, K. (2023). The Economic Impact of Codifying Fintiv Ray, K. (2022). Third-Party Funding of Patent Litigation: Problems and Solutions Hickman, S., & Ray, K. (2021). Selling Immigration Visas: A Market-Based Approach to Boost American Innovation. 17(3), Laux, V., & Ray, K. (2020). Effects of accounting conservatism on investment efficiency and innovation. Journal of Accounting. 70(1), 101319-101319. Laux, V., & Ray, K. (2019). Effects of Accounting Conservatism on Investment Efficiency and Innovation Ray, K., & Skorup, B. (2019). Smart Cities, Dumb Infrastructure: Policy-Induced Competition in Vehicle-to-Infrastructure Systems Thomas, T. A., & Ray, K. (2019). Online outsourcing and the future of work. Journal of Global Responsibility. 10(3), 226-238. Ray, K. (2018). One Size Fits All? Costs and Benefits of Uniform Accounting Standards. Journal of International Accounting Research. 17(1), 1-23. Nagar, V., Rajan, M. V., & Ray, K. (2018). An information-based model for the differential treatment of gains and losses. 23(2), 622-653. Matejka, M., & Ray, K. (2017). Balancing difficulty of performance targets: theory and evidence. Review of Accounting Studies. 22(4), 1666-1697. Basu, S., & Ray, K. (2016). Limits to Auditor Reputational Incentives Nagar, V., Rajan, M. V., & Ray, K. (2016). The Role of Auditing in Mediating Firm Conflict Gramlich, J. P., & Ray, K. (2016). Reconciling Full-Cost and Marginal-Cost Pricing. Finance and Economics Discussion Series. 2015(72), 1-33. Ray, K., & Gramlich, J. (2016). Reconciling Full-Cost and Marginal-Cost Pricing. 28(1), 27-37. Goldmanis, M., & Ray, K. (2015). Sorting Effects of Performance Pay. Management science. 61(2), 335-353. Dahiya, S., & Ray, K. (2014). A Theoretical Framework for Evaluating Debtor-in-Possession Financing Goldmanis, M., & Ray, K. (2013). Sorting Effects of Performance Pay Ray, K., & Goldmanis, M. (2012). Efficient Cost Allocation. Management science. 58(7), 1341-1356. Dahiya, S., & Ray, K. (2012). Staged investments in entrepreneurial financing. Journal of Corporate Finance. 18(5), 1193-1216. Ray, K (2008). Business shelters. Economist (London, England : 1843). 388(8594), Liang, P. J., Rajan, M. V., & Ray, K (2008). Optimal Team Size and Monitoring in Organizations. Accounting Review. 83(3), 789-822. RAY, K. (2007). Performance Evaluations and Efficient Sorting. 45(4), 839-882. Ray, K (2007). The Retention Effect of Withholding Performance Information. Accounting Review. 82(2), 389-425. Zhao, T., Ray, K., & Hou, I. A Non-Monetary Mechanism for Optimal Rate Control Through Efficient Cost Allocation. IEEE/ACM Transactions on Networking. 26(3), 1418-1431. Zhao, T., Hou, I., Leon, V. J., Ray, K., & Wang, J. An efficient revenue distribution method in a cyber-enabled manufacturing system. Manufacturing Letters. 17, 19-22. Ray, K Do Accounting Measurements Matter. 6, 219-228. conference paper Zhao, T., Ray, K., & Hou, I. (2017). A Non-Monetary Mechanism for Optimal Rate Control Through Efficient Delay Allocation. IEEE/ACM Transactions on Networking. 1418-1431.
co-principal investigator on Planning Grant: Engineering Research Center for AI in Construction (AI-Con) awarded by National Science Foundation - (Arlington, Virginia, United States) 2019 - 2020
teaching activities ACCT447 Financial Stmnt Analysis Instructor ACCT489 Sptp: Bitcoin Protocol Instructor ACCT491 Research Instructor ACCT620 Mgmt Acct & Control Instructor ACCT688 Doctoral Seminar Instructor CSCE489 Sptp: The Bitcoin Protocol Instructor FINC447 Financial Stmnt Analysis Instructor FINC688 Doctoral Seminar Instructor
chaired theses and dissertations Li, Yiwen (2021-06). Light the Dark: Voluntary Disclosure and Equity Trading Venue Choice.
education and training Ph.D. in Economics, Stanford University - (Stanford, California, United States) 2004 B.S. in Mathematics, University of Chicago - (Chicago, Illinois, United States) 1999
mailing address Texas A&M University Mays Business School 4353 TAMU College Station, TX 77843-4353 USA