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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 (2026-04)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	76
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	69
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	56
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	45
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	41
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	38
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	28
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	27
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	24

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Top papers by Downloads last month (2026-04)

Paper	Downloads
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	21
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	13
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	12
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	12
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	11
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	10
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	9
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	8
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	3

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Top papers by Abstract Accesses last 3 months (2026-02 to 2026-04)

Paper	Accesses
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	131
Earnings management to avoid earnings decreases and losses Finn Schøler	130
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	119
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	85
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	82
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	70
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	70
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	54
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	54
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	52

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Top papers by Downloads last 3 months (2026-02 to 2026-04)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	53
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	38
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	32
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	26
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	19
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	18
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	17
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	17
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	14
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	8

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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	1748
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1387
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1310
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1272
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1095
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1081
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1072
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1019
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	959
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	926

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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	355
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	144
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	144
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	114
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	113
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	104
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	104
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	71
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	66
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	55

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• University of Aarhus, Aarhus School of Business, Department of Business Studies
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This page generated on 2026-05-01 05:54:16.