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 0 2 16
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 0 1 5 221 0 2 11 793
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 0 1 200 0 1 4 695
Total Working Papers 0 1 7 430 0 3 17 1,504

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 0 1 2
Corporate Governance und Rechnungslegung 0 0 0 0 1 1 1 2
Does every accounting issue need a solution? 0 0 1 4 0 0 3 11
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 0 2 6 0 2 10 19
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 0 11 0 3 4 72
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 2 7 24 1 5 12 61
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 1 1 47 1 4 12 295
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 0 1 2 5
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 0 0 49 0 2 5 250
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 0 2 10
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 2 56 1 1 5 234
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 0 2 11 99 2 10 36 308
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 1 2 0 1 6 8
Special Issue: Regulation of Corporate Disclosure 0 0 0 6 0 0 0 23
The Impact of Accounting Standards on Pension Investment Decisions 0 1 3 9 0 2 10 32
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 1 3 6 2 6 16 29
Total Journal Articles 1 7 33 379 8 38 130 1,620

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 0 68
Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP 0 0 0 6 0 0 1 46
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 1 1 3 3
Total Books 0 0 0 23 1 1 4 117

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 2 19
Global baseline: the path to IFRS Sustainability Disclosure Standards 4 5 20 20 4 5 38 38
The forces that shape mandatory ESG reporting 0 1 12 16 0 1 14 20
Total Chapters 4 6 32 36 4 6 54 77

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Statistics updated 2025-10-06