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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 (2024-10)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	12
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	12
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	11
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	10
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	9
Earnings management to avoid earnings decreases and losses Finn Schøler	9
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	9
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	9
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	8
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	7

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Top papers by Abstract Accesses last 3 months (2024-08 to 2024-10)

Paper	Accesses
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	33
Earnings management to avoid earnings decreases and losses Finn Schøler	31
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	29
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	26
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	25
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	25
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	24
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	22
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	21
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	16

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Top papers by Downloads last 3 months (2024-08 to 2024-10)

Paper	Downloads
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1

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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	1320
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	987
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	924
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	893
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	855
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	835
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	788
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	759
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	758
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	721

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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	269
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	110
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	83
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	81
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	73
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	68
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	65
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	47
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	45
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	30

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