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 1 9 2 3 9 23
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 0 4 222 1 6 13 801
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 0 200 0 9 12 706
Total Working Papers 0 0 5 431 3 18 34 1,530


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality 0 0 0 0 1 9 11 11
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 0 1 2
Corporate Governance und Rechnungslegung 0 0 0 0 1 5 9 10
Does every accounting issue need a solution? 0 0 0 4 1 4 8 18
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 1 1 3 8 5 12 25 36
Extreme Uncertainty and Forward-looking Disclosure Properties 1 1 1 12 2 7 13 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 1 8 27 0 5 18 69
Fair value and audit fees 0 0 0 0 0 5 5 5
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 1 18 0 3 6 96
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 1 1 3 49 4 10 20 309
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 2 8 8 174
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 1 3 10 14
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 4 7 13 260
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 3 6 7 17
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 1 2 57 1 7 13 244
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 1 5 12 104 1 13 36 323
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 2 5 7 14
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 3 7 30
The Impact of Accounting Standards on Pension Investment Decisions 0 0 2 9 1 7 17 41
Transparency in an Age of Digitalization and Responsibility 0 0 0 0 13 21 28 30
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 0 3 7 2 14 31 49
Total Journal Articles 4 10 35 394 44 154 293 1,833


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 4 5 73
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 0 4 6 51
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 5 10 11
Total Books 0 0 0 23 0 13 21 135


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 3 4 7 26
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 2 18 26 5 12 45 63
The forces that shape mandatory ESG reporting 1 2 9 21 3 5 14 30
Total Chapters 2 4 27 47 11 21 66 119


Statistics updated 2026-03-04