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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 (2026-08)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	99
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	19
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	17
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	17
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	14
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	13
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	13
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	11
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	9
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7

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Top papers by Downloads last month (2026-08)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	5
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	4
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	4
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	3
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	3
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	2
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	2
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	2
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	2

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Top papers by Abstract Accesses last 3 months (2026-06 to 2026-08)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	492
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	63
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	58
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	49
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	48
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	47
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	46
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	42
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	34
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	26

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Top papers by Downloads last 3 months (2026-06 to 2026-08)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	16
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	14
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	9
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	8
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	6
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	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	4
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	3
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	3

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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	2369
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1453
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1399
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1361
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1173
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1150
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1129
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1098
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	1005
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	973

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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	379
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	153
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	153
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	131
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	131
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	119
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	118
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	93
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	78
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	68

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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This page generated on 2026-09-01 06:07:19.