Fulltext files are files downloaded from the EBLSG server, Redirected files are files downloaded from a server maintained by the publisher of a working paper series.

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 (2025-10)

Paper	Accesses
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	31
Earnings management to avoid earnings decreases and losses Finn Schøler	25
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	23
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	22
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	22
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	16
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	15
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	13
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7

Rank papers for other periods

Top papers by Downloads last month (2025-10)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	7
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	7
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	5
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	4
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	2
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	2
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
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	1

Rank papers for other periods

Top papers by Abstract Accesses last 3 months (2025-08 to 2025-10)

Paper	Accesses
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	60
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	59
Earnings management to avoid earnings decreases and losses Finn Schøler	55
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	52
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	52
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	41
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	37
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	36
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	33
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	24

Rank papers for other periods

Top papers by Downloads last 3 months (2025-08 to 2025-10)

Paper	Downloads
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	17
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	13
Earnings management to avoid earnings decreases and losses Finn Schøler	11
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	11
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	11
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	7
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	7
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	6
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	5

Rank papers for other periods

Top papers by Abstract Accesses all months (from 2006-05)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	1521
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1215
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1090
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1076
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	982
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	971
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	953
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	909
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	886
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	846

Rank papers for other periods

Top papers by Downloads all months (from 2006-05)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	282
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	124
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	98
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	94
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	80
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	73
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	54
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	50
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	38

Rank papers for other periods

• University of Aarhus, Aarhus School of Business, Department of Business Studies
• Home page for this series

Questions (including download problems) about the papers in this series should be directed to Helle Vinbaek Stenholt ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2025-11-01 05:50:00.