Martin Glaum

WHU - Otto Beisheim School of Management

Professor

Burgplatz 2

D-56179 Vallendar

Germany

SCHOLARLY PAPERS

12

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CITATIONS
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54

Scholarly Papers (12)

1.

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 1,035 (14,051)
Citation 3

Abstract:

Pensions, Pension Accounting, Value Relevance, Earnings Management

2.

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 - Department of Business Administration, University of Giessen and University of Muenster
Downloads 592 (28,485)
Citation 5

Abstract:

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

3.

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 572 (13,521)

Abstract:

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

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 496 (44,438)
Citation 17

Abstract:

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

Abstract:

economic exposure, exchange rates

5.

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 450 (44,990)
Citation 1

Abstract:

Pension Accounting, Fair Value, Value Relevance, Bootstrap Procedure

6.

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 393 (43,108)

Abstract:

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

7.

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 Justus-Liebig-University Giessen
Downloads 130 (49,317)

Abstract:

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

8.

Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP

Journal of International Financial Management and Accounting, Vol. 14, pp. 64-100, 2003
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 40 (352,271)
Citation 22

Abstract:

9.

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 28 (397,139)
Citation 6

Abstract:

10.

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 (553,143)

Abstract:

11.

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

Abstract:

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

12.

Bridging the GAAP: the Changing Attitude of German Managers towards Anglo-American Accounting and Accounting Harmonization

As published in Journal of International Financial Management & Accounting, Vol 11, Issue 2, pp. 23-47, Spring 2000
Posted: 17 Jul 2000
Martin Glaum
WHU - Otto Beisheim School of Management

Abstract: