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 2 6 17 33
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 1 1 3 223 2 6 16 807
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research 0 1 1 201 0 6 18 712
Total Working Papers 1 2 4 433 4 18 51 1,552

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 5 18 18
Bernhard Pellens zum 65. Geburtstag 0 0 0 0 0 1 1 3
Corporate Governance und Rechnungslegung 0 0 0 0 0 0 9 10
Does every accounting issue need a solution? 0 0 0 4 0 4 12 23
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research 0 5 7 13 1 14 36 53
Extreme Uncertainty and Forward-looking Disclosure Properties 0 0 1 12 0 0 12 81
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 0 1 6 28 1 5 19 75
Fair value and audit fees 0 1 1 1 1 9 15 15
Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems 0 0 0 18 1 4 7 100
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research 0 1 4 50 1 5 23 314
International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing 0 0 0 41 1 3 11 177
Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen 0 0 0 0 1 1 12 16
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry 0 1 2 51 0 6 21 269
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study 0 0 0 1 0 1 8 18
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting 0 0 1 57 0 4 15 248
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence 1 3 11 108 2 13 41 339
Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen 0 0 0 2 0 2 9 16
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 1 9 0 0 11 41
Transparency in an Age of Digitalization and Responsibility 0 1 1 1 0 7 33 38
Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society 0 0 3 8 1 11 43 66
Total Journal Articles 1 13 38 410 11 96 364 1,951

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 1 6 52
Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse 0 0 0 0 0 2 11 13
Total Books 0 0 0 23 0 4 23 139

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 1 8 27
Global baseline: the path to IFRS Sustainability Disclosure Standards 4 5 17 32 14 27 59 92
The forces that shape mandatory ESG reporting 1 3 9 24 1 3 16 35
Total Chapters 5 8 26 56 15 31 83 154

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Statistics updated 2026-07-10