2004 Utah Winter Accounting Conference Program

February 26 - 28, 2004

Session 1
Moderator: Christine Botosan

Stefan Reichelstein "Accrual Accounting for Performance Evaluation"

Eugene Imhoff "CEO Pay and Accounting Performance Measures: The Role of Earnings Management"

    Discussants: Carolyn Levine and Bjorn Jorgensen

Session 2
Moderator: Jef Doyle

Christian Leuz "The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms"

Carol Marquardt "Earnings Management and Transaction Structuring: Contingent Convertible Debt and Diluted EPS"

    Discussant: Teri Yohn

Session 3
Moderator: Marlene Plumlee

Leslie Hodder "Employee Stock Option Valuation: How Reliable are Black-Scholes Disclosures?"

Cathy Schrand "Does Strategic Disclosure Explain the 'Leverage Effect'?"

    Discussants: Bob Lipe and Russell Lundholm