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 9 1 1 18 34
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 0 2 223 2 2 16 809
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 1 201 1 3 20 715
Total Working Papers 0 0 3 433 4 6 54 1,558

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 0 0 18 18
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 1 2 4
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 8 10
Does every accounting issue need a solution? 0 0 0 4 1 1 13 24
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 1 4 11 17 6 17 51 70
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 1 12 0 0 9 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 1 1 5 29 1 2 16 77
Fair value and audit fees 1 1 2 2 1 3 18 18
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 0 18 0 1 8 101
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 0 3 50 1 1 20 315
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 0 1 12 178
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 0 11 16
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 1 1 3 52 1 2 21 271
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 1 9 19
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 1 2 58 0 5 19 253
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 2 2 11 110 5 7 38 346
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 0 2 10 18
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 0 8 31
The Impact of Accounting Standards on Pension Investment Decisions 0 0 0 9 1 1 10 42
Transparency in an Age of Digitalization and Responsibility 0 0 1 1 0 0 33 38
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 1 1 3 9 2 6 43 72
Total Journal Articles 7 11 42 421 19 51 377 2,002

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 6 74
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 0 0 6 52
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 1 11 14
Total Books 0 0 0 23 0 1 23 140

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 9 28
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 2 14 34 4 7 61 99
The forces that shape mandatory ESG reporting 0 1 9 25 0 3 18 38
Total Chapters 1 3 23 59 4 11 88 165

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Statistics updated 2026-10-11