Paper / Financial Accounting and Reporting

Seokyoun Hwang, City University of New York, College of Staten Island

Jui-Chin Chang, Texas A&M International University

Alan Reinstein, Wayne State University

Accounting for Accrued Workers’ Compensation Costs: Recognizing Incurred but not Reported Accounting Liabilities - Alan Reinstein, Wayne State University; Avinash Arya, William Paterson University of New Jersey; Natalie T Churyk, Northern Illinois University

Disclosure of Pension Asset Allocation and Expected Rate of Return Management - Seokyoun Hwang, City University of New York, College of Staten Island; Bharat Sarath, Rutgers University - Newark