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 3 4 6 20
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 1 1 5 222 2 2 10 795
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 1 200 1 2 5 697
Total Working Papers 1 1 7 431 6 8 21 1,512

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 2 2 2
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 0 1 2
Corporate Governance und Rechnungslegung 0 0 0 0 2 4 4 5
Does every accounting issue need a solution? 0 0 1 4 2 3 5 14
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 1 1 3 7 4 5 15 24
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 2 2 6 74
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 1 2 8 26 2 4 14 64
Fair value and audit fees 0 0 0 0 0 0 0 0
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 2 18 0 0 5 93
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 1 2 2 48 3 5 14 299
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 0 0 0 166
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 3 6 8 11
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 1 3 6 253
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 1 2 11
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 2 56 3 4 8 237
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 0 0 9 99 1 4 32 310
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 1 2 0 1 7 9
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 3 4 4 27
The Impact of Accounting Standards on Pension Investment Decisions 0 0 2 9 1 2 11 34
Transparency in an Age of Digitalization and Responsibility 0 0 0 0 3 4 9 9
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 4 7 1 8 19 35
Total Journal Articles 3 6 34 384 32 62 172 1,679

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 1 1 69
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 1 1 2 47
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 1 4 6 6
Total Books 0 0 0 23 2 6 9 122

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 3 4 22
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 8 21 24 8 17 45 51
The forces that shape mandatory ESG reporting 2 3 9 19 3 5 12 25
Total Chapters 3 11 30 43 14 25 61 98

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Statistics updated 2025-12-06