Martin Glaum

Guest professorships

• DePaul University, Chicago
• University of Michigan, Ann Arbor
• Universität St. Gallen
• University of Glasgow
• London School of Economics

  Memberships

Research focus

• International Accounting
• International Financial Management
• Risk Management
• Mergers & Acquisitions

  Selected publications

• Glaum, Martin; Wyrwa, Sven: Making acquisitions transparent : goodwill accounting in times of crises, Frankfurt, M.: Fachverl. Moderne Wirtschaft, 2011,
• Glaum, Martin; “Goodwill impairment: The effects of public enforcement and monitoring by institutional investors”
• Glaum, Martin; The Accounting Review. “Discretionary accounting choices: The case of IAS 19 pension accounting”, in: Accounting and Business Research, Vol. 48, No. 2, 2018, pp. 139–170.
• Glaum, Martin; “Lexicographic preferences for predictive modeling of human decision making: A new machine learning method with an application in accounting”, in: European Journal of Operations Research, Vol. 258, 2017, 295 – 306.
• Glaum, Martin; *Compliance with IFRS 3 and IAS 36 required disclosures across 17 European countries: Company-level and country-level determinants, in: Accounting and Business Research, Vol. 43, No. 3, 2013, pp. 163–204.
• Glaum, Martin; “Introduction of international accounting standards, disclosure quality and accuracy of analysts’ earnings forecasts”, in: European Accounting Review, Vol. 22, No. 1, 2013, pp. 79–116.
• Glaum, Martin; “Hedge accounting and its influence on financial hedging: When the tail wags the dog”, in: Accounting and Business Research, Vol. 41, No. 5, 2011, pp. 459–489.
• Glaum, Martin; “Pension accounting and research: A review”, in: Accounting and Business Research, Vol. 39, No. 3, 2009, pp. 273–311.
• Glaum, Martin; “The extent of threshold-oriented earnings management in the US and Germany”, in: Journal of International Accounting Research, Vol. 3, No. 2, 2004, pp. 45 – 77.
• Glaum, Martin; “Compliance with the disclosure requirements of Germany’s New Market: IAS versus US GAAP”, in: Journal of International Financial Management and Accounting, Vol. 14, No. 1, 2003, pp. 64 – 100.
• Glaum, Martin; “Crossing borders in international business education: German and Polish students at the European University Viadrina”, in: Management International Review, Vol. 42, No. 3, 2002, pp. 327 – 345.
• Glaum, Martin; “The DAX and the Dollar: The economic exposure of German corporations”, in: Journal of International Business Studies, Vol. 31, No. 4, January 2001, pp. 715–724.
• Glaum, Martin; “German managers’ attitudes towards Anglo-American accounting - Results from an Empirical Study on Global Accounting Harmonization”, in: International Journal of Accounting, Vol. 32, No. 4/1997, pp. 459–481.
• Glaum, Martin; "The management of foreign exchange risk in UK multinationals: An empirical study", in: Accounting and Business Research, Vol. 21, No. 81, 1990, pp. 3–13.
• Glaum, Martin; “Strategic management of exchange rate risks”, in: Long Range Planning, Vol. 23, No. 4, 1990, S. 65 - 72.