Martin Glaum

WHU - Otto Beisheim School of Management

Professor

Burgplatz 2

D-56179 Vallendar

Germany

SCHOLARLY PAPERS

16

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Top 6,542

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7,265

SSRN CITATIONS
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Top 10,766

in Total Papers Citations

30

CROSSREF CITATIONS

73

Scholarly Papers (16)

1.

Goodwill Accounting: A Review of the Literature

Number of pages: 58 Posted: 06 Jul 2014
Sascha Boennen and Martin Glaum
University of Wisconsin - Milwaukee and WHU - Otto Beisheim School of Management
Downloads 2,097 (7,517)
Citation 14

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Goodwill, goodwill impairment, impairment-only approach, business combinations, earnings management

2.

Pension Accounting and Research: A Review

Accounting and Business Research, 2009
Number of pages: 60 Posted: 04 Feb 2009 Last Revised: 22 Apr 2009
Martin Glaum
WHU - Otto Beisheim School of Management
Downloads 1,249 (17,232)
Citation 7

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Pensions, Pension Accounting, Value Relevance, Earnings Management

3.

Determinants of Goodwill Impairment: International Evidence

Number of pages: 54 Posted: 22 May 2015 Last Revised: 24 Jul 2015
Martin Glaum, Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and International School of Management ISM (Frankfurt)
Downloads 838 (30,996)
Citation 5

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IFRS, goodwill, impairment testing, timeliness, enforcement, managerial discretion

4.

Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts’ Earnings Forecasts

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Jan 2011
WHU - Otto Beisheim School of Management, University of Muenster - Accounting Center, University of Giessen and University of Muenster
Downloads 751 (35,999)
Citation 1

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international accounting standards, disclosure, analysts, forecast error, structural equation model

5.

When the Tail Wags the Dog: Hedge Accounting and its Influence on Financial Hedging

Accounting and Business Research, Forthcoming
Number of pages: 53 Posted: 11 Apr 2011 Last Revised: 12 Apr 2011
Martin Glaum and Andrè Klöcker
WHU - Otto Beisheim School of Management and University of Giessen
Downloads 606 (47,958)

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hedge accounting, hedging, IAS 39, derivatives, risk management, SFAS 133

6.

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

Forthcoming: The Accounting Review
Number of pages: 63 Posted: 28 Dec 2017
Martin Glaum, Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and International School of Management ISM (Frankfurt)
Downloads 590 (49,653)
Citation 7

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IFRS, Goodwill, Impairment Testing, Timeliness, Enforcement, Managerial Discretion, Institutional Investors

7.

The Value Relevance of Pension Fair Values and Uncertainty

Number of pages: 53 Posted: 19 Oct 2009 Last Revised: 25 Oct 2012
Jan D. Fasshauer and Martin Glaum
Justus-Liebig-University of Giessen and WHU - Otto Beisheim School of Management
Downloads 537 (55,956)

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Pension Accounting, Fair Value, Value Relevance, Bootstrap Procedure

The DAX and the Dollar: The Economic Exchange Rate Exposure of German Corporations

Number of pages: 36 Posted: 13 Nov 1998
Martin Glaum, Marko Brunner and Holger Himmel
WHU - Otto Beisheim School of Management, University of Giessen and University of Giessen
Downloads 517 (58,045)
Citation 6

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The DAX and the Dollar: The Economic Exchange Rate Exposure of German Corporations

Journal of International Business Studies, Vol. 31, No. 4, 4th Qtr, 2000
Posted: 20 Mar 2001
Martin Glaum, Marko Brunner and Holger Himmel
WHU - Otto Beisheim School of Management, University of Giessen and University of Giessen

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economic exposure, exchange rates

9.

Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus Us Gaap

Number of pages: 37 Posted: 19 Mar 2003
Martin Glaum and Donna L. Street
WHU - Otto Beisheim School of Management and University of Dayton - Accounting
Downloads 41 (457,391)
Citation 4
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10.

After the Bubble: Valuation of Telecommunications Companies by Financial Analysts

Journal of International Financial Management & Accounting, Vol. 17, No. 2, pp. 160-174, Summer 2006
Number of pages: 15 Posted: 25 May 2006
Martin Glaum and Nico Friedrich
WHU - Otto Beisheim School of Management and University of Giessen - Internationales Management
Downloads 29 (513,625)
Citation 5
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11.

Financial Reporting in Non-Listed Family Firms: Insights From Interviews With CFOs

Schmalenbach Business Review (sbr), Forthcoming
Number of pages: 49 Posted: 04 May 2020
Martin Glaum
WHU - Otto Beisheim School of Management
Downloads 9 (641,576)

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Family Firms, Financial Reporting, Public Disclosure, Accounting Quality, Earnings Management, Cost of Financial Reporting

12.

Processes and Accuracy of Cash Flow Forecasting: A Case Study of a Multinational Corporation

Journal of Applied Corporate Finance, Vol. 30, Issue 2, pp. 65-82, 2018
Number of pages: 20 Posted: 20 Aug 2018
Martin Glaum, Peter Schmidt and Kati Schnürer
WHU - Otto Beisheim School of Management, Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia and University of Giessen
Downloads 1 (708,574)
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13.

Discretionary Accounting Choices: The Case of IAS 19 Pension Accounting

Forthcoming in Accounting and Business Research
Posted: 19 Jul 2017
Martin Glaum, Tobias Keller and Donna L. Street
WHU - Otto Beisheim School of Management, University of Giessen and University of Dayton - Accounting

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IAS 19, Pension accounting, Defined benefit pension plans, Actuarial gains/losses, Accounting choice

14.

What Determines Managers' Perceptions of Cash Flow Forecasting Quality? Evidence from a Multinational Corporation

Journal of International Financial Management & Accounting, Vol. 27, Issue 3, pp. 298-346, 2016
Number of pages: 49 Posted: 09 Sep 2016
Martin Glaum, Peter Schmidt and Kati Schnürer
WHU - Otto Beisheim School of Management, Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia and University of Giessen
Downloads 0 (726,702)
Citation 1
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15.

Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-Level and Country-Level Determinants

Accounting and Business Research, Forthcoming
Posted: 28 Aug 2012 Last Revised: 21 Sep 2012
WHU - Otto Beisheim School of Management, Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia, University of Dayton - Accounting and Justus-Liebig-University Giessen

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IFRS, compliance, business combinations, cross-national analysis, goodwill, impairment testing, IFRS 3, IAS 36

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