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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 (2024-12)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	16
Earnings management to avoid earnings decreases and losses Finn Schøler	12
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	11
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	10
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	9
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	9
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	8
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	7
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	6

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Top papers by Downloads last month (2024-12)

Paper	Downloads
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1
Earnings management to avoid earnings decreases and losses Finn Schøler	1
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1

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Top papers by Abstract Accesses last 3 months (2024-10 to 2024-12)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	39
Earnings management to avoid earnings decreases and losses Finn Schøler	32
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	30
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	29
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	28
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	26
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	26
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	24
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	22
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	18

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Top papers by Downloads last 3 months (2024-10 to 2024-12)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	2
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	2
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
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1

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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	1343
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1014
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	943
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	910
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	869
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	853
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	799
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	779
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	771
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	737

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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	110
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	70
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	30

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