2002 Utah Winter Accounting Conference Program
March 7-9, 2002
Session 1
Moderator: Doug Skinner
Christian Leuz "Economic Consequences of SEC Disclosure Regulation:
Evidence from the OTC Bulletin Board"
Pat Hopkins "Fair Values, Comprehensive Income Reporting, and Bank
Analysts' Risk and Valuation Judgments"
Discussant: Leslie Hodder
Session 2
Moderator: Peggy Bishop
Richard Sloan "Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments"
Dan Bens "Disclosure Quality and the Excess Value of
Diversification"
Discussant: Ray Pfeiffer
Session 3
Moderator: Bjorn Jorgensen
Mark Bradshaw "Are Detailed Accounting Standards Sufficient to Ensure Compliance? Evidence from Non-U.S. Firms Implementing US GAAP"
Jake Thomas "Valuation of Smoothed Earnings"
Discussant: Lisa Bryant
