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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 (2025-12)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	25
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	25
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	23
Earnings management to avoid earnings decreases and losses Finn Schøler	22
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	20
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	13
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	11
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	10
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	9
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	9

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Top papers by Downloads last month (2025-12)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	2
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1

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Top papers by Abstract Accesses last 3 months (2025-10 to 2025-12)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	76
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	76
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	65
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	61
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	52
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	43
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	35
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	31
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	22

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Top papers by Downloads last 3 months (2025-10 to 2025-12)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	11
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	11
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	8
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	8
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	5
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	5
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	4
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	4
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	3
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	2

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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	1572
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1254
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1133
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1121
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	999
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	998
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	982
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	931
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	901
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	863

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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	286
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	125
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	104
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	75
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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