Financial Reporting Research Group Working Papers, Department of Business Studies, Aarhus School of Business, University of Aarhus

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Top 10 Papers by Abstract Accesses Last Month (2012-04)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	6
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	2
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	2
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	2
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard and Lars Kiertzner	1
Outline of the transition from national to international audit regulation in Denmark Claus Holm and Bent Warming-Rasmussen	1
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm and Thomas Poulsen	1

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Top 10 Papers by File Downloads Last Month (2012-04)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	3

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Top 10 Papers by Abstract Accesses Last 3 Months (2012-02 - 2012-04)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	19
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard and Lars Kiertzner	5
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	5
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	5
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm and Pall Rikhardsson	5
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	4
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm and Thomas Poulsen	4
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	3
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	3
Outline of the transition from national to international audit regulation in Denmark Claus Holm and Bent Warming-Rasmussen	1

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Top 10 Papers by File Downloads Last 3 Months (2012-02 - 2012-04)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	8
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard and Lars Kiertzner	2
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm and Pall Rikhardsson	2
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1

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