Concepedia

Thorsten Sellhorn

TS

24

Publications

1.3K

Citations

19

H-Index

2006

Active since

Affiliations

Ludwig-Maximilians-Universität München(Current)

WHU – Otto Beisheim School of Management

University of Bayreuth

Munich Business School

Thorsten Sellhorn is an author at Ludwig-Maximilians-Universität München specializing in business, accounting, and financial accounting.

Top concepts

BusinessAccountingFinancial AccountingFinanceManagementEconomic AnalysisAccounting PolicyAudit RegulationAuditingEconomics

Publications per year

2006–2023

24

Publications

24

Applying IFRS in Germany: Determinants and Consequences

Joachim Gassen, Thorsten Sellhorn · SSRN Electronic Journal · 2006 · 218 citations · Full text

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

Joachim Gassen, Rolf Uwe Fülbier, Thorsten Sellhorn · European Accounting Review · 2006 · 137 citations

International Differences, Economics, International Finance +15

Recognition versus Disclosure of Fair Values

Maximilian A. Müller, Edward J. Riedl, Thorsten Sellhorn · The Accounting Review · 2015 · 127 citations

Information Processing Costs, Value Theory, Law +16

Fair value and audit fees

Igor Goncharov, Edward J. Riedl, Thorsten Sellhorn · Review of Accounting Studies · 2013 · 112 citations

Auditing, Accounting, Business +7

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

Joachim Gassen, Rolf Uwe Fuelbier, Thorsten Sellhorn · SSRN Electronic Journal · 2006 · 74 citations · Full text

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