Details about Thorsten Sellhorn

Access statistics for papers by Thorsten Sellhorn.

Last updated 2024-12-07. Update your information in the RePEc Author Service.

Short-id: pse183

Working Papers

2022

1. Balance sheet smoothing
   Berlin School of Economics Discussion Papers, Berlin School of Economics

2012

2. Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
   SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk
   See also Journal Article Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research, European Accounting Review, Taylor & Francis Journals (2013) View citations (88) (2013)

2008

3. Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
   Harvard Business School Working Papers, Harvard Business School View citations (10)

Journal Articles

2023

1. Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
   European Accounting Review, 2023, 32, (2), 415-446 View citations (1)
2. Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society
   Journal of Business Economics, 2023, 93, (6), 1089-1124 View citations (4)

2022

3. Does every accounting issue need a solution?
   Accounting and Business Research, 2022, 52, (5), 540-561 View citations (3)

2021

4. Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study
   European Accounting Review, 2021, 30, (5), 855-886 View citations (2)

2020

5. Bernhard Pellens zum 65. Geburtstag
   Schmalenbach Journal of Business Research, 2020, 72, (4), 513-521
6. Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen
   (Machine Learning and Empirical Accounting Research: Some Findings and Open Questions)
   Schmalenbach Journal of Business Research, 2020, 72, (1), 49-69

2019

7. Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
   European Accounting Review, 2019, 28, (3), 573-603 View citations (4)
8. Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence
   Schmalenbach Business Review, 2019, 71, (2), 137-168 View citations (13)
9. Special Issue: Regulation of Corporate Disclosure
   Schmalenbach Business Review, 2019, 71, (2), 131-136
10. The Impact of Accounting Standards on Pension Investment Decisions
    European Accounting Review, 2019, 28, (1), 1-33 View citations (3)

2017

11. Extreme Uncertainty and Forward-looking Disclosure Properties
    Abacus, 2017, 53, (2), 240-272 View citations (9)

2013

12. Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
    European Accounting Review, 2013, 22, (1), 1-37 View citations (88)
    See also Working Paper Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research, SFB 649 Discussion Papers (2012) (2012)

2011

13. Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
    Management Science, 2011, 57, (6), 1138-1153 View citations (34)

2009

14. Corporate Governance und Rechnungslegung
    Schmalenbach Journal of Business Research, 2009, 61, (1), 102-113
15. Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
    Abacus, 2009, 45, (4), 455-492 View citations (16)

2007

16. Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen
    Schmalenbach Journal of Business Research, 2007, 59, (2), 264-283

2006

17. Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems
    Accounting in Europe, 2006, 3, (1), 187-217 View citations (18)
18. International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
    European Accounting Review, 2006, 15, (4), 527-564 View citations (41)

Books

2015

1. Jahresabschlüsse und Jahresabschlussanalysen – Ein Handbuch für Aufsichts- und Betriebsräte, vol 299
   Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf

2014

2. Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse, vol 286
   Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf View citations (1)

2007

3. Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP, vol 198
   Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf

Chapters

2024

1. Global baseline: the path to IFRS Sustainability Disclosure Standards
   Chapter 7 in Research Handbook on Sustainability Reporting, 2024, pp 109-126
2. The forces that shape mandatory ESG reporting
   Chapter 12 in Research Handbook on Environmental, Social and Corporate Governance, 2024, pp 269-292

2022

3. Aufsicht über Finanzholding-Gruppen
   Springer