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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 (2026-06)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	239
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	25
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	25
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	20
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	19
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	18
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	13
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	12
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	8

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Top papers by Downloads last month (2026-06)

Paper	Downloads
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	9
Earnings management to avoid earnings decreases and losses Finn Schøler	8
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	3
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	3
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	2
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	2
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	2
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	1
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	1

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Top papers by Abstract Accesses last 3 months (2026-04 to 2026-06)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	444
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	119
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	107
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	97
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	93
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	77
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	62
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	53
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	52
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	48

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Top papers by Downloads last 3 months (2026-04 to 2026-06)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	36
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	35
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	25
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	25
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	20
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	19
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	19
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	17
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	17
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	15

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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	2116
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1423
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1360
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1323
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1147
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1115
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1100
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1074
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	988
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	947

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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	371
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	150
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	150
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	128
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	127
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	113
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	111
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	88
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	76
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	65

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