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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 (2026-05)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	129
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	32
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	31
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	30
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	26
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	22
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	20
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	15
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	13

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Top papers by Downloads last month (2026-05)

Paper	Downloads
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	13
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	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	9
Earnings management to avoid earnings decreases and losses Finn Schøler	8
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	7
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	6
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	5
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	4
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	3

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Top papers by Abstract Accesses last 3 months (2026-03 to 2026-05)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	225
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	132
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	117
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	96
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	85
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	80
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	70
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	56
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	55
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	49

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Top papers by Downloads last 3 months (2026-03 to 2026-05)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	55
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	44
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	44
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	33
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	30
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	26
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	22
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	21
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	20
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	18

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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	1877
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1405
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1341
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1298
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1127
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1103
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1087
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1049
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	979
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	939

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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	363
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	150
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	147
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	125
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	125
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	111
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	109
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	79
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	75
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	64

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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This page generated on 2026-06-01 05:57:21.