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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 (2026-01)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	48
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	46
Earnings management to avoid earnings decreases and losses Finn Schøler	46
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	32
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	29
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	20
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	18
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	14
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	9
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	6

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Top papers by Downloads last month (2026-01)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	16
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	3
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	2
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1

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Top papers by Abstract Accesses last 3 months (2025-11 to 2026-01)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	97
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	89
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	87
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	77
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	58
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	42
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	40
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	36
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	26
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	21

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Top papers by Downloads last 3 months (2025-11 to 2026-01)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	20
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	8
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	7
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	5
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	4
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	2
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	2
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	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	1618
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1302
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1179
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1153
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1018
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1013
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1011
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	949
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	907
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	872

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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	302
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	58
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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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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