2001 Utah Winter Accounting Conference Program

February 1 - 3, 2001

Session 1
Moderator: Doug Skinner

Mary Harris "Accounting Conservatism and Cost of Debt: An Empirical Test of Efficient Contracting"

Rachel Hayes "Incentives and Governance in Entrepreneurial Firms"

     Discussant: Karen Nelson

Session 2
Moderator: Mark Bradshaw

Peter Easton "PE Ratios, Short-term and Long-term Earnings Growth, and the Cost of Capital"

Jim Wahlen "Residual Income Risk, Intrinsic Values, and Share Prices"

    Discussant: Greg Miller

Session 3
Moderator: Steve Baginski

Russell Lundholm "Bringing the Future Forward: The Effect of Voluntary Disclosure on the Returns-Earnings Relation"

Jeff Abarbanell "Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?"

    Discussant: Catherine Schrand