2003 Utah Winter Accounting Conference Program

February 20 - 22, 2003

Session 1
Moderator: Ray Pfeiffer

Mary Ellen Carter "Stock Option Repricings by Any Other Name? An Examination of '6 and 1' Option Exchanges"

Ivo Jansen "Using Changes in Asset Turnover as a Signal of Potential Earnings Management"

     Discussant: William Brown

Session 2
Moderator: Rachel Hayes

James Myers "Do Individual Investors Drive Post-Earnings Announcement Drift? Direct Evidence from Personal Trades"

Peter Easton "Accounting Conservatism and the Relation between Returns and Accounting Data"

     Discussant: Tom Stober

Session 3
Moderator: Reuven Lehavy

Karen Nelson "An Alternative Interpretation of the Discontinuity in Earnings Distributions"

Angela Davis "'Spin' in Earnings Press Releases: The Determinants of Emphasis of Pro Forma versus GAAP Performance"

    Discussant: Ted Christensen