Thorsten Sellhorn : Citation Profile

Ludwig-Maximilians-Universität München

9

H index

7

i10 index

256

Citations

RESEARCH PRODUCTION:

21

Articles

4

Papers

3

Books

3

Chapters

RESEARCH ACTIVITY:

   19 years (2006 - 2025). See details.
   Cites by year: 13
   Journals where Thorsten Sellhorn has often published
   Relations with other researchers
   Recent citing documents: 27.    Total self citations: 11 (4.12 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pse183
   Updated: 2026-01-10    RAS profile: 2025-10-10    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Thorsten Sellhorn.

Is cited by:

Leuz, Christian (7)

Andre, Paul (5)

Zaklan, Aleksandar (4)

Schwenen, Sebastian (3)

Takeda, Fumiko (3)

Brüggemann, Ulf (3)

Di Lascio, F. Marta L. (2)

Gassen, Joachim (2)

Königsgruber, Roland (2)

Deaconu, Adela (2)

Park, Junghum (2)

Cites to:

Leuz, Christian (19)

Ball, Ray (13)

Lopez-de-Silanes, Florencio (6)

Shleifer, Andrei (6)

La Porta, Rafael (5)

Stolowy, Hervé (5)

Jensen, Michael (4)

Gassen, Joachim (4)

Larrinaga, Carlos (3)

McLeay, Stuart (3)

Hoopes, Jeffrey (3)

Main data

Where Thorsten Sellhorn has published?

Journals with more than one article published# docs
European Accounting Review7
Schmalenbach Journal of Business Research5
Schmalenbach Business Review2
Abacus2

Recent works citing Thorsten Sellhorn (2025 and 2024)

YearTitle of citing document
2025Asset revaluations and credit conditions. (2025). Cascarano, Michele ; Mirenda, Litterio ; Demma, Cristina. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1486_25.

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2024Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions. (2024). Wells, Peter ; Ma, LE. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:3:p:419-445.

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2024Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences?. (2024). Chircop, Justin ; Kiosse, Paraskevi Vicky. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:777-815.

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2024Carbon reporting regulation: Real effects, external pressures, and internal policies. (2024). Demetriades, Elias ; Baboukardos, Diogenis ; Ranegaard, Charlotte ; Kopita, Anastasia. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4871-4886.

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2024Using and Interpreting Fixed Effects Models. (2024). Breuer, Matthias ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1183-1226.

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2025Language structure and corporate financing: The role of future time reference. (2025). Machokoto, Michael ; Kadzima, Marvelous ; Lemma, Tesfaye T. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s105752192500479x.

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2024Does media coverage of firms environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective. (2024). He, Guanming ; Li, April Zhichao. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002217.

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2024The role of accounting standards in financial inclusion. (2024). Awuye, Isaac S ; Osei-Tutu, Francis ; Taylor, Daniel. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s105752192400526x.

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2024Market reaction to the expected loss model in banks. (2024). Onali, Enrico ; Torluccio, Giuseppe ; Cardillo, Giovanni ; Ginesti, Gianluca. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308921000449.

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2024Does climate risk shape firms’ accounting conservatism?. (2024). Wu, Zhenyu ; Wang, Ting Ting ; Liu, Mingzhi ; Jacoby, Gady ; Ding, Rong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001471.

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2025Mandatory versus voluntary: The real effect of ESG disclosures on corporate earnings management. (2025). Cui, Xue ; Li, Ruochen ; Xue, Shuyu ; Zhang, Xiaomei. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:154:y:2025:i:c:s0261560625000580.

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2024Green finance and the relationship with goodwill: A study based on the perspectives of accounting information quality and financing constraints. (2024). Wang, Jingyi. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pa:p:833-846.

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2024Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective. (2024). Benhayoun, Issam ; Zejjari, Ibtissam. In: Post-Print. RePEc:hal:journl:hal-04649937.

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2024The Effect of Language on Income Smoothing: Cross-Country Evidence. (2024). Zhang, Zhifang ; Cao, Wenjiao ; Myers, Linda A. In: Management Science. RePEc:inm:ormnsc:v:70:y:2024:i:9:p:5832-5852.

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2025Investors’ reaction to banning IFRS use by domestic firms in alternative market. (2025). Szymanek, Paulina ; Biaek-Jaworska, Anna. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09723-x.

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2025Accounting conservatism, corporate diversification and firm value. (2025). Lin, Che-Hung ; Tsao, Shou-Min ; Wu, Chloe Yu-Hsuan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01308-x.

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2024Non-financial information farsightedness and capital market information efficiency. (2024). Wang, Yueyun ; Zhang, Chuan. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03657-3.

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2024A Study of Determinants of Intellectual Capital Influencing Financial Performance of Selected Banks in Ghana. (2024). Gaywala, Dipak S ; Dumah, Musah. In: International Journal of Global Business and Competitiveness. RePEc:spr:ijogbc:v:19:y:2024:i:1:d:10.1007_s42943-024-00105-6.

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2025Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe. (2025). Georgiou, Nadine ; Bigus, Jochen. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-024-01209-4.

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2025Accounting choice in measurement and comparability: an examination of the effect of the fair value option. (2025). Fontes, Joana C ; Panaretou, Argyro ; Shakespeare, Catherine. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-025-09869-5.

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2024Changes in the Perception of Error Announcements from the German Two-Tier Enforcement. (2024). Berninger, Marc. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00193-3.

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2024Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. (2024). Rostam-Afschar, Davud ; Bischof, Jannis ; Sureth-Sloane, Caren ; Rohlfing-Bastian, Anna ; Gassen, Joachim. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00200-7.

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2024Carbon Disclosure and Information Asymmetry. (2024). Lee, Kuei Chiu. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:14:y:2024:i:4:f:14_4_4.

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2025Corporate Value Based on the Median-to-Mean Pay Ratio: A Study of Taiwans Semiconductor Industry. (2025). Huang, Yu-Ting. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:15:y:2025:i:1:f:15_1_2.

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2024The relationship between board diversity and voluntary tax disclosures of large, listed European firms : Do institutional characteristics matter?. (2024). Jorissen, Ann ; van Roy, Michiel ; van der Tas, Leo. In: Other publications TiSEM. RePEc:tiu:tiutis:659281a7-60e8-42e8-bbbd-44c32e0822e3.

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2025The effect of IFRS adoption on bank internationalisation. (2025). Tawiah, Vincent ; Oyewo, Babajide. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:30:y:2025:i:1:p:855-878.

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2025Narrative Disclosure Tone and Bank Risk: The Role of Economic Policy Uncertainty. (2025). Nguyen, Thuy ; Owusu, Freeman ; Ibeji, Ngozi ; Albert, Acheampong. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:6:p:3428-3447.

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Works by Thorsten Sellhorn:

YearTitleTypeCited
2022Balance sheet smoothing In: Berlin School of Economics Discussion Papers.
[Full Text][Citation analysis]		paper0
2009Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting In: Abacus.
[Full Text][Citation analysis]		article14
2017Extreme Uncertainty and Forward-looking Disclosure Properties In: Abacus.
[Full Text][Citation analysis]		article9
2024The forces that shape mandatory ESG reporting In: Chapters.
[Full Text][Citation analysis]		chapter0
2024Global baseline: the path to IFRS Sustainability Disclosure Standards In: Chapters.
[Full Text][Citation analysis]		chapter0
2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry In: Harvard Business School Working Papers.
[Full Text][Citation analysis]		paper9
2012Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research In: SFB 649 Discussion Papers.
[Full Text][Citation analysis]		paper14
2011Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry In: Management Science.
[Full Text][Citation analysis]		article36
2023Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society In: Journal of Business Economics.
[Full Text][Citation analysis]		article3
2014Fair value and audit fees In: Review of Accounting Studies.
[Full Text][Citation analysis]		article0
2019Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence In: Schmalenbach Business Review.
[Full Text][Citation analysis]		article13
2019Special Issue: Regulation of Corporate Disclosure In: Schmalenbach Business Review.
[Full Text][Citation analysis]		article0
2007Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2009Corporate Governance und Rechnungslegung In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2020Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2020Bernhard Pellens zum 65. Geburtstag In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2024Transparency in an Age of Digitalization and Responsibility In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2022Aufsicht über Finanzholding-Gruppen In: Springer Books.
[Citation analysis]		chapter0
2006Implications of the IAS Regulation for Research into the International Differences in Accounting Systems In: Accounting in Europe.
[Full Text][Citation analysis]		article13
2022Does every accounting issue need a solution? In: Accounting and Business Research.
[Full Text][Citation analysis]		article2
2006International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing In: European Accounting Review.
[Full Text][Citation analysis]		article42
2013Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research In: European Accounting Review.
[Full Text][Citation analysis]		article91
2012Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research.(2012) In: SFB 649 Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 91		paper
2019The Impact of Accounting Standards on Pension Investment Decisions In: European Accounting Review.
[Full Text][Citation analysis]		article3
2019Fair Value Measurement for Long-Lived Operating Assets: Research Evidence In: European Accounting Review.
[Full Text][Citation analysis]		article4
2021Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study In: European Accounting Review.
[Full Text][Citation analysis]		article1
2023Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research In: European Accounting Review.
[Full Text][Citation analysis]		article1
2025Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality In: European Accounting Review.
[Full Text][Citation analysis]		article0
2007Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP In: Study / edition der Hans-Böckler-Stiftung.
[Full Text][Citation analysis]		book0
2014Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse In: Study / edition der Hans-Böckler-Stiftung.
[Full Text][Citation analysis]		book1
2015Jahresabschlüsse und Jahresabschlussanalysen – Ein Handbuch für Aufsichts- und Betriebsräte In: Study / edition der Hans-Böckler-Stiftung.
[Full Text][Citation analysis]		book0

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