Scandinavian Working Papers in Business Administration

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

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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.

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Papers at S-WoBA

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Top papers by Abstract Accesses last month (2025-02)

PaperAccesses
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
19
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
18
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
17
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
16
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
16
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
16
Earnings management to avoid earnings decreases and losses
Finn Schøler
11
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
10
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
10
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
10

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Top papers by Abstract Accesses last 3 months (2024-12 to 2025-02)

PaperAccesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
51
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
42
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
39
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
37
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
37
Earnings management to avoid earnings decreases and losses
Finn Schøler
36
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
36
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
28
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
28
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 (2024-12 to 2025-02)

PaperDownloads
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
2
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
1
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
1
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
1
Earnings management to avoid earnings decreases and losses
Finn Schøler
1
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
1
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
1

Rank papers for other periods

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

PaperAccesses
Earnings management to avoid earnings decreases and losses
Finn Schøler
1367
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
1049
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
962
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
942
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
900
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
881
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
821
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
805
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
789
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
766

Rank papers for other periods

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

PaperDownloads
Earnings management to avoid earnings decreases and losses
Finn Schøler
271
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
111
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
74
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
71
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
66
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
48
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
31

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