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

The raw data

Top papers by Abstract Accesses last month (2026-02)

PaperAccesses
Earnings management to avoid earnings decreases and losses
Finn Schøler
34
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
30
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
28
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
23
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
22
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
20
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
18
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
17
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
15
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
11

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Top papers by Downloads last month (2026-02)

PaperDownloads
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
1

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Top papers by Abstract Accesses last 3 months (2025-12 to 2026-02)

PaperAccesses
Earnings management to avoid earnings decreases and losses
Finn Schøler
102
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
101
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
96
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
83
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
64
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
52
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
50
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
44
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
32
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
29

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Top papers by Downloads last 3 months (2025-12 to 2026-02)

PaperDownloads
Earnings management to avoid earnings decreases and losses
Finn Schøler
24
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
3
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
3
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
1
Is there something rotten in Denmark? Earnings management to avoid small losses.
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
1652
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
1325
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
1209
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
1181
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
1038
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
1033
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
1031
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
964
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
924
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
883

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
308
The quality of accruals and earnings - and the market pricing of earnings quality
Finn Schøler
126
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market
Frank Thinggaard, Lars Kiertzner
106
Corporate governance ratings as a means to reduce asymmetric information
Morten Balling, Claus Holm, Thomas Poulsen
95
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects
Peder Fredslund Møller
87
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?
Claus Holm, Pall Rikhardsson
81
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence.
Finn Schøler
78
Is there something rotten in Denmark? Earnings management to avoid small losses.
Finn Schøler
59
Outline of the transition from national to international audit regulation in Denmark
Claus Holm, Bent Warming-Rasmussen
57
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst
Lars Kiertzner
38

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This page generated on 2026-03-01 05:51:34.