Thorsten Sellhorn

Accounting · 2006–2015

A researcher in the Science corpus: 4 papers; trusts 34 researchers and is trusted by 10 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 118 citations into it; #3,149 of 8,970 by trust here, #3,064 by citations
• Strategy and Management — 72 citations into it; #3,374 of 10,874 by trust here, #3,448 by citations
• Finance — 35 citations into it; #9,734 of 10,518 by trust here, #6,960 by citations
• Economics and Econometrics — 10 citations into it
• Management Information Systems — 9 citations into it

Whom Thorsten Sellhorn trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Ray Ball
2. Jennifer Francis
3. Christian Leuz
4. Katherine Schipper
5. Ross L. Watts
6. Patricia M. Dechow
7. Halbert White
8. Joerg-Markus Hitz
9. F. Yu
10. Christopher Nobes

Who trusts Thorsten Sellhorn overall

1. Christian Leuz
2. A. Achleitner
3. Christopher Nobes

Papers from Thorsten Sellhorn's perspective

Ordered by how strongly the researchers Thorsten Sellhorn trusts endorse each paper. Same corpus, a different order for every researcher.

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS
3. The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
4. Costs of Equity and Earnings Attributes
5. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
6. The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View
7. The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
8. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
9. The survival of international differences under IFRS: towards a research agenda
10. Are IFRS-based and US GAAP-based accounting amounts comparable? $

Their papers

• Recognition versus Disclosure of Fair Values (2015) — 112 citations
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013) — 452 citations
• International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006) — 140 citations
• Applying IFRS in Germany: Determinants and Consequences (2006) — 234 citations