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

LMU Munich

Warburger Straße 100

Paderborn, 33098

Germany

http://https://www.en.rwp.bwl.uni-muenchen.de/personen_/professoren/sellhorn/index.html

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SCHOLARLY PAPERS

23

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20,935

SSRN CITATIONS
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Top 6,758

in Total Papers Citations

104

CROSSREF CITATIONS

90

Scholarly Papers (23)

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1.

Applying IFRS in Germany: Determinants and Consequences

Downloads 6,192 ( 1,729)

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 6,192 (1,708)
Citation 52

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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

2.

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

Downloads 2,612 ( 7,356)
Citation 27

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 1,675 (14,760)

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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 937 (34,808)
Citation 13

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

3.

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 1,932 (11,968)
Citation 27

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

4.

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

Downloads 1,898 ( 12,316)

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 Fülbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,898 (12,074)
Citation 15

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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 Fülbier 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

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 Fülbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,366 (20,398)
Citation 3

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

6.

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 1,143 (26,576)
Citation 11

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

7.

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 1,137 (26,785)

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

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 1,039 (30,512)
Citation 2

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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
University of Cologne, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 767 (46,415)
Citation 11

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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 557 (70,244)
Citation 1

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international financial reporting, IFRS, comparability, valuation usefulness

11.

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

TRR 266 Accounting for Transparency Working Paper Series No. 18
Number of pages: 58 Posted: 18 Jul 2018 Last Revised: 06 Jan 2022
Ionela Andreicovici, Katharina Hombach and Thorsten Sellhorn
Frankfurt School of Finance & Management, Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 440 (93,401)
Citation 8

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

12.

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 Fülbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 382 (109,973)
Citation 1

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

13.

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 376 (111,924)
Citation 6

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

14.

Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research

TRR 266 Accounting for Transparency Working Paper Series No. 61, Forthcoming in European Accounting Review
Number of pages: 81 Posted: 07 Sep 2021
Amir Amel-Zadeh, Martin Glaum and Thorsten Sellhorn
University of Oxford - Said Business School, WHU - Otto Beisheim School of Management and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 263 (163,273)

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goodwill, business combinations, decision usefulness, accounting choice, validity

15.

The Impact of Accounting Standards on Pension Investment Decisions

Number of pages: 73 Posted: 04 Jul 2017 Last Revised: 02 Nov 2017
Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn
WHU - Otto Beisheim School of Management, University of Exeter Business School and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 219 (194,799)
Citation 1

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

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
Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 179 (233,345)

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disclosure, transparency, public policy, CSR, real effects

17.

Analysts' Strategic Information Revelation in Conference Calls

TRR 266 Accounting for Transparency Working Paper Series No. 38
Number of pages: 54 Posted: 28 May 2021 Last Revised: 01 Apr 2022
Julia Haag, Christian Hofmann, Alexander Paulus, Nina Schwaiger and Thorsten Sellhorn
LMU Munich School of Management, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), LMU Munich School of Management, LMU Munich and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 142 (282,364)

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financial analysts, conference calls, information revelation, forecast accuracy, incentives

18.

Does Every Accounting Issue Need a Solution?

TRR 266 Accounting for Transparency Working Paper Series No. 84
Number of pages: 35 Posted: 03 May 2022
Katharina Hombach and Thorsten Sellhorn
Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 85 (404,262)

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standard setting, accounting standards, discretion, comparability, standardization, learning

19.

The Forces that Shape Mandatory ESG Reporting

TRR 266 Accounting for Transparency Working Paper Series No. 96, 2022
Number of pages: 33 Posted: 03 Aug 2022
Thorsten Sellhorn and Victor Wagner
Ludwig-Maximilians-Universitaet (LMU) Munich and LMU Munich School of Management
Downloads 67 (461,499)

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20.

Extreme Uncertainty and Forward-Looking Disclosure Properties

Downloads 63 (472,407)
Citation 4

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 Business School, La Trobe University
Downloads 61 (487,031)

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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 Business School, La Trobe University
Downloads 2 (916,279)
Citation 2

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Crisis, Disclosure quality, Forecasts, Forward‐looking report, Uncertainty, Voluntary disclosure

21.

Preparers' Construction of Users' Information Needs in Corporate Reporting: A Case Study

TRR 266 Accounting for Transparency Working Paper Series No. 56, European Accounting Review, Forthcoming
Number of pages: 54 Posted: 04 Aug 2021 Last Revised: 29 Jul 2022
Kathrin Oberwallner, Christoph Pelger and Thorsten Sellhorn
affiliation not provided to SSRN, University of Innsbruck and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 53 (511,972)

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annual report, corporate reporting, decision usefulness, institutional logics, users

22.

Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society

TRR 266 Accounting for Transparency Working Paper Series No. 97, 2022
Number of pages: 44 Posted: 03 Aug 2022
Rolf Uwe Fülbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 21 (702,905)

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23.

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 Fülbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 2 (878,396)

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