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 0 4 6 20
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 1 5 222 1 3 11 796
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 1 200 5 7 10 702
Total Working Papers 0 1 7 431 6 14 27 1,518

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 2 4 4 4
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 0 1 2
Corporate Governance und Rechnungslegung 0 0 0 0 1 4 5 6
Does every accounting issue need a solution? 0 0 1 4 3 6 8 17
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 1 3 7 4 9 19 28
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 1 3 7 75
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 1 3 8 27 3 6 16 67
Fair value and audit fees 0 0 0 0 1 1 1 1
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 1 18 2 2 6 95
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 1 2 48 3 7 17 302
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 1 1 1 167
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 1 7 9 12
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 2 5 8 255
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 2 3 4 13
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 2 56 2 5 10 239
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 2 2 9 101 2 4 29 312
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 1 2 1 2 8 10
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 4 4 27
The Impact of Accounting Standards on Pension Investment Decisions 0 0 2 9 4 6 15 38
Transparency in an Age of Digitalization and Responsibility 0 0 0 0 4 8 13 13
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 4 7 3 9 22 38
Total Journal Articles 3 8 33 387 42 96 207 1,721

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 2 3 48
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 1 4 7 7
Total Books 0 0 0 23 2 7 11 124

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 3 4 22
Global baseline: the path to IFRS Sustainability Disclosure Standards 0 4 18 24 2 15 44 53
The forces that shape mandatory ESG reporting 0 3 8 19 0 5 10 25
Total Chapters 0 7 26 43 2 23 58 100

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Statistics updated 2026-01-09