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The statistics for 2010-06, 2012-04 (half month), 2012-05 and 2012-06 have unfortunately been lost. We regret this.

The raw data

The raw data

Top papers by Abstract Accesses last month (2025-09)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	20
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, Lars Kiertzner	18
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	17
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	16
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	14
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	12
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	11
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	10
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	7

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Top papers by Downloads last month (2025-09)

Paper	Downloads
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	12
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	9
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	6
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	6
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	5
Earnings management to avoid earnings decreases and losses Finn Schøler	4
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	4
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	4
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	4
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	2

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Top papers by Abstract Accesses last 3 months (2025-07 to 2025-09)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	71
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	67
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	51
Earnings management to avoid earnings decreases and losses Finn Schøler	49
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	48
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	41
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	34
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	32
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	25
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	24

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Top papers by Downloads last 3 months (2025-07 to 2025-09)

Paper	Downloads
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	12
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	9
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	9
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	6
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	5
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	5
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	5
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	5
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	4
Earnings management to avoid earnings decreases and losses Finn Schøler	4

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Top papers by Abstract Accesses all months (from 2006-05)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	1496
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1193
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1068
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1045
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	966
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	956
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	930
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	896
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	879
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	832

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Top papers by Downloads all months (from 2006-05)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	275
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	117
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	93
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	92
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	83
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	76
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	71
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	53
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	49
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	36

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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