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Discretionary Accounting Choices : The Case of IAS 19 Pension Accounting

Glaum, Martin - 2017

Based on a sample of 3,207 firm-year observations for the years 2005 to 2013, we investigate how stock-listed companies in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension plans under International Accounting Standard 19...

Persistent link: https://www.econbiz.de/10012951993

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

The “CEO in context” technique revisited: A replication and extension of Hambrick and Quigley (2014)

Keller, Tobias; Glaum, Martin; Bausch, Andreas; Bunz, … - In: Strategic Management Journal 44 (2022) 4, pp. 1111-1138

Persistent link: https://www.econbiz.de/10014503760

The "CEO in context" technique revisited : a replication and extension of Hambrick and Quigley (2014)

Keller, Tobias; Glaum, Martin; Bausch, Andreas; Bunz, … - In: Strategic management journal 44 (2023) 4, pp. 1111-1138

Persistent link: https://www.econbiz.de/10014301339

Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP

Glaum, Martin; Street, Donna L. - 2008

Persistent link: https://www.econbiz.de/10003716000

Adoption of IAS 19R by Europe's premier listed companies : corridor approach versus full recognition ; summary of an ACCA research monograph

Fasshauer, Jan D.; Glaum, Martin; Street, Donna L. - In: Journal of international accounting auditing & taxation 17 (2008) 2, pp. 113-122

Persistent link: https://www.econbiz.de/10003837353

Accounting for acquisitions according to IFRS : results from a Pan-European survey study

Glaum, Martin; Street, Donna L.; Vogel, Silvia - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 395-422). 2008

Persistent link: https://www.econbiz.de/10003668411

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 163-204

Persistent link: https://www.econbiz.de/10009754621

Compilance with disclosure requirements of Germany's new market : IAS versus US GAAP

Glaum, Martin; Street, Donna L. - In: Journal of international financial management and accounting 14 (2003) 1, pp. 64-100

Persistent link: https://www.econbiz.de/10001752875

Adoption of IAS 19 by Europe's premier listed companies : corridor approach versus full recognition

Faßhauer, Jan D.; Glaum, Martin; Street, Donna L. - 2008

Persistent link: https://www.econbiz.de/10004929545

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