2005 Utah Winter Accounting Conference Program
  February 24 - 26, 2005
  Sarah McVay "Trading Incentives to Meet Earnings Thresholds"
  Dan Bens "Altering Investment Decisions to Manage Financial
  Reporting Outcomes: Asset Backed Commercial Paper Conduits and FIN
  46" 
      Discussant: Karen Nelson
  Patty Dechow "The Persistence and Pricing of the Cash Component of Earnings"
   Stephen Brown "Disclosure Quality and Information Asymmetry"
    Discussant:  Wayne Guay
  Liz Demers "IPO Failure Risk: Determinants and Pricing Consequences" 
  Pat O'Brien "The Performance of Underwriter Analyst Recommendations: A Second Look"
    Discussant:  Steve Hillegeist