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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

Rechnungslegung der Unternehmen am Neuen Markt : die Einhaltung der Ausweispflichten nach IAS und US-GAAP

Glaum, Martin; Street, Donna L.; Street, Donna - 2002 - 1. Aufl., April 2002

Persistent link: https://www.econbiz.de/10001666027

Bewertungsrelevanz von Rechnungslegungsinformationen über betriebliche Altersversorgungssysteme deutscher Unternehmen

Faßhauer, Jan; Glaum, Martin - In: Rechnungslegung und Kapitalmarktregulierung bei …, (pp. 72-113). 2008

Persistent link: https://www.econbiz.de/10003786507

Kommentar zum Beitrag von Jan Faßhauer und Martin Glaum

Wagenhofer, Alfred - In: Rechnungslegung und Kapitalmarktregulierung bei …, (pp. 114-119). 2008

Persistent link: https://www.econbiz.de/10003786593

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

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