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
