Fischer, Mary; Marsh, Treba; Hunt, George L.; Hora, Bambi A. - In: Journal of Public Budgeting, Accounting & Financial … 25 (2013) 1, pp. 31-112
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...