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Thorsten Sellhorn

Personal Details

First Name:Thorsten
Middle Name:
Last Name:Sellhorn
Suffix:
RePEc Short-ID:pse183
https://www.som.lmu.de/de/fakultaet/personenuebersicht/kontaktseite/thorsten-sellhorn-9229a19e.html
Prof. Dr. Thorsten Sellhorn Institut für RWP LMU München Ludwigstr. 28 (RG) Raum 421 80539 München Germany
+49(0)1705639777

Affiliation

Fakultät für Betriebswirtschaft
Ludwig-Maximilians-Universität München

München, Germany
http://www.bwl.uni-muenchen.de/
RePEc:edi:fbmunde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters Books

Working papers

  1. Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
  2. Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  3. Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  4. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School.

Articles

  1. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
  2. Amir Amel-Zadeh & Martin Glaum & Thorsten Sellhorn, 2023. "Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research," European Accounting Review, Taylor & Francis Journals, vol. 32(2), pages 415-446, March.
  3. Katharina Hombach & Thorsten Sellhorn, 2022. "Does every accounting issue need a solution?," Accounting and Business Research, Taylor & Francis Journals, vol. 52(5), pages 540-561, July.
  4. Kathrin Oberwallner & Christoph Pelger & Thorsten Sellhorn, 2021. "Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study," European Accounting Review, Taylor & Francis Journals, vol. 30(5), pages 855-886, October.
  5. Thorsten Sellhorn, 2020. "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, Springer, vol. 72(1), pages 49-69, March.
  6. Nils Crasselt & Rolf Uwe Fülbier & Joachim Gassen & André Schmidt & Thorsten Sellhorn, 2020. "Bernhard Pellens zum 65. Geburtstag," Schmalenbach Journal of Business Research, Springer, vol. 72(4), pages 513-521, December.
  7. Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
  8. Thorsten Sellhorn & Christian Stier, 2019. "Fair Value Measurement for Long-Lived Operating Assets: Research Evidence," European Accounting Review, Taylor & Francis Journals, vol. 28(3), pages 573-603, May.
  9. Christian Barthelme & Paraskevi Vicky Kiosse & Thorsten Sellhorn, 2019. "The Impact of Accounting Standards on Pension Investment Decisions," European Accounting Review, Taylor & Francis Journals, vol. 28(1), pages 1-33, January.
  10. Willem F. J. Buijink & Thorsten Sellhorn & Alfred Wagenhofer, 2019. "Special Issue: Regulation of Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 131-136, May.
  11. Julia Krause & Thorsten Sellhorn & Kamran Ahmed, 2017. "Extreme Uncertainty and Forward-looking Disclosure Properties," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 240-272, June.
  12. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  13. Karl A. Muller, III & Edward J. Riedl & Thorsten Sellhorn, 2011. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry," Management Science, INFORMS, vol. 57(6), pages 1138-1153, June.
  14. Bernhard Pellens & Nils Crasselt & Thorsten Sellhorn, 2009. "Corporate Governance und Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 61(1), pages 102-113, February.
  15. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
  16. Bernhard Pellens & Nils Crasselt & Thorsten Sellhorn, 2007. "Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen," Schmalenbach Journal of Business Research, Springer, vol. 59(2), pages 264-283, March.
  17. Thorsten Sellhorn & Sylwia Gornik-Tomaszewski, 2006. "Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 187-217, October.
  18. Joachim Gassen & Rolf Uwe Fulbier & Thorsten Sellhorn, 2006. "International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 527-564.

Chapters

  1. Victor Wagner & Thorsten Sellhorn & Katharina Weiß & Christoph Pelger, 2024. "Global baseline: the path to IFRS Sustainability Disclosure Standards," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 7, pages 109-126, Edward Elgar Publishing.
  2. Thorsten Sellhorn & Victor Wagner, 2024. "The forces that shape mandatory ESG reporting," Chapters, in: Thilo Kuntz (ed.), Research Handbook on Environmental, Social and Corporate Governance, chapter 12, pages 269-292, Edward Elgar Publishing.
  3. Bernd Geier & Thorsten Sellhorn, 2022. "Aufsicht über Finanzholding-Gruppen," Springer Books, in: Behzad Karami (ed.), Skandalfall Wirecard: Eine wissenschaftlich-fundierte interdisziplinäre Analyse, pages 317-334, Springer.

Books

  1. Sellhorn, Thorsten & Hahn, Stefan & Lerchenmüller, Julia, 2015. "Jahresabschlüsse und Jahresabschlussanalysen – Ein Handbuch für Aufsichts- und Betriebsräte," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 299, December.
  2. Sellhorn, Thorsten & Hombach, Katharina & Stier, Christian, 2014. "Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 289432, December.
  3. Sellhorn, Thorsten, 2007. "Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 198, December.

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (3) 2008-09-20 2012-03-08 2023-03-20
  2. NEP-EEC: European Economics (1) 2008-09-20

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