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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 (2025-07)

Paper	Accesses
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	37
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	33
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	23
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	20
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	19
Earnings management to avoid earnings decreases and losses Finn Schøler	19
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	10
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	8
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	5

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Top papers by Abstract Accesses last 3 months (2025-05 to 2025-07)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	83
Earnings management to avoid earnings decreases and losses Finn Schøler	75
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	63
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	61
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	58
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	45
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	39
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	39
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	32
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	28

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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	1466
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1155
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1038
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1017
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	949
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	934
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	901
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	868
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	862
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	810

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