Access Statistics for Thorsten Sellhorn

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Balance sheet smoothing 0 0 0 8 0 1 1 15
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 1 2 4 220 2 3 10 791
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 2 200 0 0 6 694
Total Working Papers 1 2 6 428 2 4 17 1,500

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 1 1 2
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 0 1
Does every accounting issue need a solution? 0 0 1 4 1 1 4 11
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 1 3 6 2 6 11 17
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 0 1 1 69
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 3 3 5 22 5 5 8 56
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 1 2 18 1 2 4 92
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 0 0 46 2 2 10 291
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 1 41 0 0 2 166
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 0 2 4
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 0 1 3 248
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 0 2 10
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 1 1 2 56 1 2 4 233
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 2 4 12 96 5 8 33 295
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 2 2 0 0 6 7
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 0 0 23
The Impact of Accounting Standards on Pension Investment Decisions 0 1 3 8 1 4 7 28
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 3 5 0 2 10 20
Total Journal Articles 6 12 34 371 18 35 108 1,573

Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Jahresabschlüsse und Jahresabschlussanalysen – Ein Handbuch für Aufsichts- und Betriebsräte 0 0 0 17 0 0 0 68
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 0 1 2 46
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 1 1 2 2
Total Books 0 0 0 23 1 2 4 116

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Aufsicht über Finanzholding-Gruppen 0 0 0 0 0 0 3 19
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 5 13 13 2 8 26 26
The forces that shape mandatory ESG reporting 0 3 15 15 0 3 19 19
Total Chapters 1 8 28 28 2 11 48 64

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Statistics updated 2025-06-06