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