Treba Marsh
Stephen F. Austin State University
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Publication
Featured researches published by Treba Marsh.
Journal of Public Budgeting, Accounting and Financial Management | 2012
Mary Fischer; Treba Marsh
The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.
Journal of Public Budgeting, Accounting and Financial Management | 2013
Mary Fischer; Treba Marsh; George L. Hunt; Bambi A. Hora; Lucille Montondon
Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial statements. The reported OPEB obligation is the projected benefits to be paid after an employee retires. This descriptive study examines the status of OPEB funding at land grant universities, composition of the benefits provided, and whether modifications are under consideration. Results indicate land grant institutions cover their costs on a pay-as-you-go basis, OPEB liabilities are significantly underfunded, and universities provide comparable types of benefits in their OPEB plan. Revenue shortfalls and current fiscal pressures raise concerns about how they can support the OPEB liabilities. Thus many institutions are evaluating the OPEB cost and the benefits currently provided.
Journal of Business & Economics Research | 2011
Jack R. Ethridge; Treba Marsh; Bonnie Revelt
Journal of Business & Economics Research | 2013
Treba Marsh; Mary Fischer
Journal of Accounting and Finance | 2013
Mary Fischer; Treba Marsh
Journal of Business & Economics Research | 2014
Mary Fischer; Treba Marsh
Academy of Accounting and Financial Studies Journal | 2007
Jack R. Ethridge; Treba Marsh; Kurt Canfield
Journal of Business & Economics Research | 2015
Mary Fischer; Treba Marsh; Esther Bunn
Journal of Organizational Culture, Communications and Conflict | 2005
Treba Marsh; Lucille Montondon; Amanda M. Kemp
Journal of Business and Accounting | 2016
Mary Fischer; Treba Marsh; P. Douglas Brown