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 0 4 17 33
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 1 3 223 0 4 15 807
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 1 1 201 1 2 18 713
Total Working Papers 0 2 4 433 1 10 50 1,553

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 4 18 18
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 1 2 2 4
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 9 10
Does every accounting issue need a solution? 0 0 0 4 0 1 12 23
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 1 5 8 14 4 10 40 57
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 1 12 0 0 10 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 0 5 28 1 5 18 76
Fair value and audit fees 0 0 1 1 0 4 15 15
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 0 18 1 2 8 101
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 0 4 50 0 4 20 314
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 0 2 11 177
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 0 1 11 16
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 1 2 51 1 5 21 270
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 1 2 9 19
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 1 57 0 0 15 248
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 0 1 11 108 1 6 39 340
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 2 4 10 18
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 1 8 31
The Impact of Accounting Standards on Pension Investment Decisions 0 0 0 9 0 0 9 41
Transparency in an Age of Digitalization and Responsibility 0 0 1 1 0 1 33 38
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 0 2 8 2 5 42 68
Total Journal Articles 1 7 36 411 14 59 360 1,965

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 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 1 1 12 14
Total Books 0 0 0 23 1 2 24 140

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 0 8 27
Global baseline: the path to IFRS Sustainability Disclosure Standards 1 6 17 33 2 18 60 94
The forces that shape mandatory ESG reporting 1 2 9 25 3 4 18 38
Total Chapters 2 8 26 58 5 22 86 159

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Statistics updated 2026-08-07