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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

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

Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19 : Motive der Wahlrechtsentscheidung europäischer Unternehemen

Faßhauer, Jan; Glaum, Martin; Keller, Tobias; Street, … - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 63 (2011) 8, pp. 774-809

Persistent link: https://www.econbiz.de/10009387801

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

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