2012 Utah Winter Accounting Conference Program
Thursday, February 23
7:00 pm to 9:30 pm --- Welcome Reception at the home of Marlene and David Plumlee
Friday, February 24
7:00 am to 7:30 am --- Continental Breakfast at the University Park Marriott
7:30 am to 9:15 am --- Session 1
Moderator: Melissa Lewis
Edward Owens
"Window Dressing of Short-Term Borrowings"
Chris Williams "Delayed Expected Loss Recognition and the Risk Profile of Banks"
Discussant: Anne Beatty
9:30 am to 5:15 pm --- Skiing at Alta Ski Area
5:15 pm to 5:30 pm --- Snack
5:45 pm to 7:30 pm --- Session 2
Moderator: Richard Carrizosa
Pingyang Gao "A Contracting Approach to Conservatism and Earnings Management"
Xiumin Martin "The Real Effect of Customer Accounting Quality - Trade Credit and Suppliers' Cash Holdings"
Discussants: Thomas Hemmer and Robert Resutek
7:45 pm to 10:00 pm --- Dinner at the University Park Marriott
Saturday, February 25
7:00 am to 7:30 am --- Continental Breakfast
7:30 am to 9:15 am --- Session 3
Moderator: Brian Cadman
Mary Billings "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure"
Isabel Wang "Did Stop Signs Stop Investor Trading? Investor Attention and Liquidity in the Pink Sheets Tiers of the OTC Market"
Discussant: Christian Leuz
9:30 am to 4:00 pm --- Skiing at Deer Valley Resort
4:00 pm to 6:00 pm --- Apres Ski at Deer Valley Snow Park Lodge, Second Floor Lounge
6:30 pm to 8:30 pm --- Dinner at the Deer Valley Seafood Buffet in the Snow Park Lodge