Internationale Rechnungslegung B Pellens, A Bonse, RU Fülbier, J Gassen, S Sürken Schäffer-Poeschel, 1998 | 1013* | 1998 |
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research U Brüggemann, JM Hitz, T Sellhorn European accounting review 22 (1), 1-37, 2013 | 673 | 2013 |
Applying IFRS in Germany: Determinants and consequences J Gassen, T Sellhorn Germany: Determinants and Consequences (July 2006), 2006 | 406 | 2006 |
Mandatory fair value accounting and information asymmetry: Evidence from the European real estate industry KA Muller III, EJ Riedl, T Sellhorn Management Science 57 (6), 1138-1153, 2011 | 272 | 2011 |
International differences in conditional conservatism–the role of unconditional conservatism and income smoothing J Gassen, R Uwe Fülbier, T Sellhorn European Accounting Review 15 (4), 527-564, 2006 | 261 | 2006 |
Recognition versus disclosure of fair values MA Müller, EJ Riedl, T Sellhorn The Accounting Review 90 (6), 2411-2447, 2015 | 184 | 2015 |
Fair value and audit fees I Goncharov, EJ Riedl, T Sellhorn Review of Accounting Studies 19, 210-241, 2014 | 153 | 2014 |
The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany Q Liao, T Sellhorn, HA Skaife Journal of International Accounting Research 11 (1), 155-184, 2012 | 144 | 2012 |
Implications of the ‘IAS Regulation’for research into the international differences in accounting systems T Sellhorn, S Gornik-Tomaszewski Accounting in Europe 3 (1), 187-217, 2006 | 133 | 2006 |
Relevance of academic research and researchers' role in the IASB's financial reporting standard setting RU Fülbier, JM Hitz, T Sellhorn Abacus 45 (4), 455-492, 2009 | 109 | 2009 |
Consequences of voluntary and mandatory fair value accounting: Evidence surrounding IFRS adoption in the EU real estate industry KA Muller, EJ Riedl, T Sellhorn Harvard Business School, 2008 | 80 | 2008 |
Internationale Rechnungslegung: IFRS 1 bis 7, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe; mit Beispielen, Aufgaben und Fallstudie. 6. überarb. Auflage, Stand: 01.01 … B Pellens, RU Fülbier, J Gassen, H Amshoff, A Bonse, N Crasselt, ... Schäffer-Poeschel Verlag, 2006 | 70 | 2006 |
Causes and consequences of choosing historical cost versus fair value KA Muller, EJ Riedl, T Sellhorn Pennsylvania State University, Harvard Business School, Ruhr-Universitat Bochum, 2008 | 57 | 2008 |
Neue Goodwill-Bilanzierung nach US-GAAP B Pellens, T Sellhorn Betrieb, 713-720, 2001 | 53 | 2001 |
Fair value measurement for long-lived operating assets: Research evidence T Sellhorn, C Stier European Accounting Review 28 (3), 573-603, 2019 | 50 | 2019 |
Goodwill-Bilanzierung nach SFAS 141 und 142 für deutsche Unternehmen B Pellens, T Sellhorn Betrieb, 1681-1689, 2001 | 50 | 2001 |
Extreme uncertainty and forward‐looking disclosure properties J Krause, T Sellhorn, K Ahmed Abacus 53 (2), 240-272, 2017 | 47 | 2017 |
Corporate governance und Rechnungslegung B Pellens, N Crasselt, T Sellhorn Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 61, 102-113, 2009 | 46 | 2009 |
Ansätze zur bilanziellen Behandlung des Goodwill im Rahmen einer kapitalmarktorientierten Rechnungslegung T Sellhorn Betrieb, 885-892, 2000 | 44 | 2000 |
Empirical goodwill research: Insights, issues, and implications for standard setting and future research A Amel-Zadeh, M Glaum, T Sellhorn European Accounting Review 32 (2), 415-446, 2023 | 43 | 2023 |