Seokyoun Hwang

CUNY, College of Staten Island

Assistant Professor

School of Business 3N 227

2800 Victory Blvd

New York, NY 13104

United States

SCHOLARLY PAPERS

2

DOWNLOADS

47

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 15 Jan 2016 Last Revised: 29 Mar 2017
Seokyoun Hwang and Bharat Sarath
CUNY, College of Staten Island and Rutgers, The State University of New Jersey - Accounting
Downloads 32 (457,770)

Abstract:

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pension assumptions, discount rate, expected rate of return, earnings management, internal control weaknesses

2.

Disclosure of Pension Asset Allocation and Expected Rate of Return Management

Number of pages: 56 Posted: 15 Jan 2016
Seokyoun Hwang and Bharat Sarath
CUNY, College of Staten Island and Rutgers, The State University of New Jersey - Accounting
Downloads 15 (551,175)

Abstract:

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pension assumptions, expected rate of return, earnings management, disclosure, pension asset allocation

Other Papers (1)

Total Downloads: 0
1.

An Analysis of Hard Freezing of Pension Plan on Firm Performance – The Effect of Corporate Social Responsibility

Number of pages: 40 Posted: 18 Jan 2019
Seokyoun Hwang and Philip Keejae Hong
CUNY, College of Staten Island and Central Michigan University
Downloads 0

Abstract:

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pension freeze, corporate social responsibility, employee relations, pension cost, firm performance