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 0 0 14
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 1 2 3 219 1 4 11 789
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 1 2 200 0 2 6 694
Total Working Papers 1 3 5 427 1 6 17 1,497

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 0 1
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 0 1
Does every accounting issue need a solution? 0 1 1 4 0 1 3 10
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 1 2 5 1 3 6 12
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 0 0 0 68
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 0 3 19 0 0 6 51
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 1 17 0 1 2 90
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 0 0 46 0 4 12 289
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 2 41 0 0 4 166
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 1 2 4
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 1 1 3 248
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 1 2 10
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 1 2 55 0 2 5 231
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 1 1 14 93 1 5 38 288
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 1 2 2 0 5 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 0 2 7 0 1 3 24
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 1 2 3 5 2 4 12 20
Total Journal Articles 2 7 32 361 5 29 104 1,543

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 45
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 1 1 1
Total Books 0 0 0 23 0 1 2 114

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 1 4 19
Global baseline: the path to IFRS Sustainability Disclosure Standards 2 4 10 10 4 13 22 22
The forces that shape mandatory ESG reporting 0 1 12 12 0 1 16 16
Total Chapters 2 5 22 22 4 15 42 57

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Statistics updated 2025-04-04