Paper / Financial Accounting and Reporting

Harry Howe, SUNY-Geneseo

Alireza Daneshfar, University of New Haven

Mary Kay Kathleen Copeland, St John Fisher College

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

Causes and Consequences of “Discretionary” Goodwill Impairments - Rosemond Desir, University of St. Thomas; Julia Kokina, University of Texas at El Paso; Ray J. Pfeiffer, Texas Christian University

Clawbacks and Earnings Management - Michael Smith, Boston University

Does trading volume increase or decrease prior to earnings announcements? - Sangwan Kim, University of Massachusetts-Boston; Steve C Lim, Texas Christian University