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
