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 (2026-07)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	154
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	25
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	22
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	17
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	16
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	15
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	15
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	13
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	11
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	10

Rank papers for other periods

Top papers by Downloads last month (2026-07)

Paper	Downloads
Earnings management to avoid earnings decreases and losses Finn Schøler	3
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	3
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	2
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	1
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1

Rank papers for other periods

Top papers by Abstract Accesses last 3 months (2026-05 to 2026-07)

Paper	Accesses
Earnings management to avoid earnings decreases and losses Finn Schøler	522
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	72
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	67
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	66
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	50
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	49
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	43
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	39
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	38

Rank papers for other periods

Top papers by Downloads last 3 months (2026-05 to 2026-07)

Paper	Downloads
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	24
Earnings management to avoid earnings decreases and losses Finn Schøler	19
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	15
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	15
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	11
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	11
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	10
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	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	2270
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	1436
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	1382
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	1348
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	1162
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	1131
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	1115
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	1085
Tendenser i ny international revisionsstandardisering - relevante forskningsspørgsmål i en dansk kontekst Lars Kiertzner	998
Outline of the transition from national to international audit regulation in Denmark Claus Holm, Bent Warming-Rasmussen	964

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	374
The quality of accruals and earnings - and the market pricing of earnings quality Finn Schøler	151
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market Frank Thinggaard, Lars Kiertzner	150
Corporate governance ratings as a means to reduce asymmetric information Morten Balling, Claus Holm, Thomas Poulsen	129
Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions? Claus Holm, Pall Rikhardsson	128
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. Finn Schøler	115
Settlement-date Accounting for Equity Share Options – Conceptual Validity and Numerical Effects Peder Fredslund Møller	114
Is there something rotten in Denmark? Earnings management to avoid small losses. Finn Schøler	90
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	66

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 2026-08-01 10:34:18.