Thorsten Sellhorn

Ludwig-Maximilians-Universitaet (LMU) Munich

Professor of Financial Accounting

Ludwigstr. 28 RG IV

Munich, Bavaria 80539

Germany

http://www.rwp.bwl.uni-muenchen.de/personen/professoren/sellhorn/index.html

SCHOLARLY PAPERS

17

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CITATIONS
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Top 7,086

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113

Scholarly Papers (17)

Applying IFRS in Germany: Determinants and Consequences

Number of pages: 38 Posted: 07 Jun 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 5,446 (1,257)
Citation 28

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary disclosure

Applying IFRS in Germany - Determinants and Consequences

Betriebswirtschaftliche Forschung und Praxis, Vol. 58, No. 4, pp. 365-386, 2006
Posted: 31 Aug 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary adoption

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 22 Aug 2008 Last Revised: 13 Jun 2011
Karl A. Muller, Eddie Riedl and Thorsten Sellhorn
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,611 (10,065)

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fair value, disclosure, IFRS, information asymmetry, investment property

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 10 Sep 2008 Last Revised: 13 Jun 2011
Karl A. Muller, Eddie Riedl and Thorsten Sellhorn
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 903 (24,531)
Citation 11

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Fair value, disclosure, IFRS, information asymmetry, investment property

International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Number of pages: 53 Posted: 05 Aug 2005
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,850 (8,002)
Citation 2

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conservatism, income smoothing, contracting, earnings timeliness, market-to-book ratio, earnings attributes

International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing

European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
Posted: 31 Aug 2006
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich

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Conservatism, income smoothing, contracting, earnings timeliness, market-to-book

4.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Ulf Brüggemann, Joerg-Markus Hitz and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,811 (8,471)
Citation 12

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International accounting, IFRS adoption, economic consequences, contracting, regulation, review

5.

Approaches to Accounting Research - Evidence from EAA Annual Congresses

Number of pages: 37 Posted: 10 May 2007 Last Revised: 02 Feb 2009
Rolf Uwe Fuelbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,268 (14,973)
Citation 2

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Methodology, accounting research, normative, positive, research objective, descriptive, prescriptive

6.

Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems

Accounting in Europe, Vol. 3, pp. 187-217, 2006
Number of pages: 35 Posted: 19 Sep 2006
Thorsten Sellhorn and Sylwia Gornik-Tomaszewski
Ludwig-Maximilians-Universitaet (LMU) Munich and St. John's University - Department of Accounting and Taxation
Downloads 1,109 (18,402)

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Accounting classification, IFRS, IAS Regulation, consolidated and individual accounts, research

7.

Fair Value and Audit Fees

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 03 Jun 2011 Last Revised: 05 Sep 2013
Igor Goncharov, Eddie Riedl and Thorsten Sellhorn
Lancaster University - Department of Accounting and Finance, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,091 (18,869)
Citation 3

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fair value, audit fees, audit pricing, real estate industry, IFRS

8.

Improving Creditor Protection Through IFRS Reporting and Solvency Tests

Number of pages: 26 Posted: 19 Oct 2006
Bernhard Pellens and Thorsten Sellhorn
University of Bochum and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 993 (21,674)
Citation 1

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capital maintenance, solvency test, creditor protection, EU, IFRS

9.

Recognition versus Disclosure of Fair Values

The Accounting Review, Forthcoming, Boston U. School of Management Research Paper No. 2013-13
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 17 Jan 2015
Maximilian A. Müller, Eddie Riedl and Thorsten Sellhorn
WHU - Otto Beisheim School of Management, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 687 (36,382)

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fair value, recognition, disclosure, IFRS, investment property

10.

The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany

Journal of International Accounting Research, Forthcoming
Number of pages: 56 Posted: 05 Jan 2012
Qing Liao, Thorsten Sellhorn and Hollis Ashbaugh Skaife
University of Wisconsin - Madison, Ludwig-Maximilians-Universitaet (LMU) Munich and Graduate School of Management, UC-Davis
Downloads 509 (53,786)

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international financial reporting, IFRS, comparability, valuation usefulness

11.

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting

Number of pages: 48 Posted: 02 Mar 2009
Rolf Uwe Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 357 (82,475)

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IASB, IFRS, standard setting, academic research, value relevance, financial reporting

12.

Fair Value Measurement for Long-Lived Operating Assets: Research Evidence

European Accounting Review Forthcoming
Number of pages: 76 Posted: 26 Jun 2017 Last Revised: 10 Aug 2018
Thorsten Sellhorn and Christian Stier
Ludwig-Maximilians-Universitaet (LMU) Munich and WHU - Otto Beisheim School of Management
Downloads 250 (121,382)

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fair value, value relevance, contracting, operating assets, economic consequences

13.

The Impact of Accounting Standards on Pension Investment Decisions

Number of pages: 73 Posted: 04 Jul 2017 Last Revised: 02 Nov 2017
WHU - Otto Beisheim School of Management, University of Exeter Business School and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 169 (175,629)

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Defined Benefit Plans, Pension Accounting, Pension Asset Allocation, IAS 19R

14.

Firm Value Effects of Targeted Disclosure Regulation: The Role of Reputational Costs

Number of pages: 70 Posted: 18 Jul 2018 Last Revised: 09 Aug 2019
Katharina Hombach and Thorsten Sellhorn
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 122 (228,803)
Citation 4

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Disclosure Regulation, Reputational Cost, Pressure Groups, Oil and Gas, Public Scrutiny

Extreme Uncertainty and Forward-Looking Disclosure Properties

Number of pages: 42 Posted: 26 Jun 2017
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting
Downloads 45 (410,872)

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voluntary disclosure, forecasts, crisis, uncertainty, forward-looking report, disclosure quality

Extreme Uncertainty and Forward‐Looking Disclosure Properties

Abacus, Vol. 53, Issue 2, pp. 240-272, 2017
Number of pages: 33 Posted: 03 Jun 2017
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting
Downloads 2 (665,901)
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Crisis, Disclosure quality, Forecasts, Forward‐looking report, Uncertainty, Voluntary disclosure

16.

Shaping Corporate Actions through Targeted Transparency Regulation: A Framework and Review of Extant Evidence

Schmalenbach Business Review, Forthcoming
Number of pages: 42 Posted: 14 Mar 2019
Katharina Hombach and Thorsten Sellhorn
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 21 (512,982)

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disclosure, transparency, public policy, CSR, real effects

17.

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting

Abacus, Vol. 45, No. 4, pp. 455-492, December 2009
Number of pages: 38 Posted: 01 Dec 2009
Rolf Uwe Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1 (648,213)
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