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 14 29
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 0 3 222 2 3 14 803
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 0 200 5 5 17 711
Total Working Papers 0 0 4 431 9 16 45 1,543

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 4 14 14
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 0 0 2
Corporate Governance und Rechnungslegung 0 0 0 0 0 1 9 10
Does every accounting issue need a solution? 0 0 0 4 3 5 12 22
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 1 2 3 9 8 16 32 47
Extreme Uncertainty and Forward-looking Disclosure Properties 0 1 1 12 0 2 12 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 1 1 9 28 1 2 20 71
Fair value and audit fees 1 1 1 1 5 6 11 11
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 0 18 3 3 8 99
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 1 2 4 50 1 5 21 310
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 1 3 9 175
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 2 11 15
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 1 1 50 2 9 17 265
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 3 7 17
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 2 57 4 5 16 248
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 2 4 13 107 8 12 44 334
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 0 2 7 14
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 0 7 30
The Impact of Accounting Standards on Pension Investment Decisions 0 0 1 9 0 1 14 41
Transparency in an Age of Digitalization and Responsibility 1 1 1 1 6 20 33 37
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 3 8 8 16 43 63
Total Journal Articles 7 14 39 404 51 117 347 1,906

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 5 73
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 1 1 6 52
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 2 2 12 13
Total Books 0 0 0 23 3 3 23 138

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 1 4 8 27
Global baseline: the path to IFRS Sustainability Disclosure Standards 0 2 15 27 11 18 52 76
The forces that shape mandatory ESG reporting 2 3 8 23 2 7 15 34
Total Chapters 2 5 23 50 14 29 75 137

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Statistics updated 2026-05-06