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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 (2026-09)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	66
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	24
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	22
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	22
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	20
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	18
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	17
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	15
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	11
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	8

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Top papers by Downloads last month (2026-09)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	9
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	4
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	4
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	4
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	4
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	3
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	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 accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1

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Top papers by Abstract Accesses last 3 months (2026-07 to 2026-09)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	319
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	63
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	60
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	52
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	44
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	44
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	44
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	43
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	43
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	28

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Top papers by Downloads last 3 months (2026-07 to 2026-09)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	17
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	10
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	8
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	8
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	7
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	7
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	7
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	6
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	6
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	5

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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	2435
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1475
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1423
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1383
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1191
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1158
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1144
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1118
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	1016
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	990

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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	388
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	157
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	156
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	135
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	135
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	121
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	120
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	96
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	82
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	70

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