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 1 1 9 0 1 2 16
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 1 4 220 1 3 11 792
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 2 200 1 1 5 695
Total Working Papers 0 2 7 429 2 5 18 1,503

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 0 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 0 1 3 11
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 0 3 6 0 2 10 17
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 2 2 3 71
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 1 4 6 23 2 7 10 58
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 2 18 0 2 5 93
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 0 0 46 3 5 12 294
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 0 0 0 166
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 1 1 2 5
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 1 1 4 249
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 0 1 2 56 0 1 4 233
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 0 3 10 97 3 11 32 301
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 2 2 1 1 7 8
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 0 0 23
The Impact of Accounting Standards on Pension Investment Decisions 1 1 3 9 2 5 10 32
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 1 1 4 6 3 6 15 26
Total Journal Articles 3 10 33 375 18 45 120 1,600

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 0 1 46
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 1 2 2
Total Books 0 0 0 23 0 1 3 116

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 4 16 16 1 10 34 34
The forces that shape mandatory ESG reporting 1 1 13 16 1 1 15 20
Total Chapters 2 5 29 32 2 11 52 73

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Statistics updated 2025-08-05