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 8 16 31
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 0 2 222 2 4 14 805
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 1 1 1 201 1 6 18 712
Total Working Papers 1 1 4 432 5 18 48 1,548


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 3 6 17 17
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 1 1 1 3
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 9 10
Does every accounting issue need a solution? 0 0 0 4 1 5 12 23
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 4 5 7 13 5 16 35 52
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 1 12 0 0 12 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 1 6 28 3 5 18 74
Fair value and audit fees 0 1 1 1 3 9 14 14
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 0 18 0 3 7 99
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 1 4 50 3 4 22 313
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 1 2 10 176
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 1 11 15
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 1 2 2 51 4 9 21 269
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 1 1 8 18
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 1 57 0 4 15 248
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 0 3 11 107 3 14 42 337
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 2 2 9 16
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 1 1 8 31
The Impact of Accounting Standards on Pension Investment Decisions 0 0 1 9 0 0 13 41
Transparency in an Age of Digitalization and Responsibility 0 1 1 1 1 8 34 38
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 3 8 2 16 45 65
Total Journal Articles 5 15 38 409 34 107 363 1,940


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 1 1 6 74
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 0 1 6 52
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 2 11 13
Total Books 0 0 0 23 1 4 23 139


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 8 27
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 2 15 28 2 15 52 78
The forces that shape mandatory ESG reporting 0 2 8 23 0 4 15 34
Total Chapters 1 4 23 51 2 20 75 139


Statistics updated 2026-06-04