School of Accountancy hosts research colloquium | News from CoB | SIU

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School of Accountancy hosts research colloquium

November 16, 2011, Nicole Trainor

${image-alt} Dr. Martin Glaum speaks to faculty and students.

The School of Accountancy welcomes Dr. Martin Glaum as the guest speaker at their Research Colloquium on Friday, November 18th, from 1:00p.m.-3:00p.m. in Rehn Hall, room 18. All faculty and Ph.D students in the College are invited to attend the lecture.

Professor Dr. Martin Glaum is the Chair of International Management and Accounting at Justus-Liebig-Universität Giessen in Germany and is currently a Visiting Professor at DePaul University. The paper Dr. Glaum will be presenting on is “The value relevance of pension fair values,” a very relevant topic to current issues with the State of Illinois’ current pension system. 

In a discussion with Martin about his presentation he stated, “. . . As the title says, it is on the debate surrounding the fair-value measurement in pension accounting. We look at the value relevance of pension accounting information of German companies. German companies traditionally do not fund their pension obligations. Thus, they tend to have very large net pension obligations on their books. We argue that one can therefore study the effects of fair value measurement of pension obligations very well in the German setting.”

For more information please contact the School of Accountancy Chairman, Dr. Marcus Odom at or call (618) 453-3328.