James A. Ohlson

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Analyst forecasts: sales and profit margins

C. S. Agnes Cheng, K. C. Kenneth Chu, James A. Ohlson, 2019, Review of accounting studies.

Accounting Data and Value: The Basic Results*

James A. Ohlson, 2009 .

Accounting Research and Common Sense

James A. Ohlson, 2015 .

Financial Statement Analysis and Valuation Spreadsheets

James A. Ohlson, Dhananjay K. Gode, 2011 .

Researchers’ data analysis choices: an excess of false positives?

James A. Ohlson, 2018, Review of Accounting Studies.

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Robert J. Bloomfield, Karim Jamal, James A. Ohlson, 2009 .

How to Meet Your Needs when a Regression Disappoints

James A. Ohlson, 2021, SSRN Electronic Journal.

Portfolio Selection in a Lognormal Market When the Investor Has a Power Utility Function

James A. Ohlson, W. Ziemba, 1976, Journal of Financial and Quantitative Analysis.

Earnings, Book Values, and Dividends in Equity Valuation*

James A. Ohlson, 1995 .

FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY

James A. Ohlson, 1980 .

The Asymptotic Validity of Quadratic Utility as the Trading Interval Approaches Zero

James A. Ohlson, 1975 .

Linear valuation without OLS: the Theil-Sen estimation approach

James A. Ohlson, Seil Kim, 2014 .

A Dynamic Equilibrium for the Ross Arbitrage Model

James A. Ohlson, Mark B. Garman, M. Garman., 1980 .

On Transitory Earnings

James A. Ohlson, 1999 .

Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings”

James A. Ohlson, 1988 .

Valuation and Clean Surplus Accounting for Operating and Financial Activities

Gerald A. Feltham, James A. Ohlson, 1995 .

Expected EPS and EPS Growth as Determinantsof Value

James A. Ohlson, Beate E. Juettner-Nauroth, 2005 .

Book Rate-Of-Return And Prediction Of Earnings Changes - An Empirical-Investigation

James A. Ohlson, Stephen H. Penman, S. Penman, 1982 .

A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings*

James A. Ohlson, 1990 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Robert J. Bloomfield, Karim Jamal, Shyam Sunder, 2010 .

MARKET-BASED EMPIRICAL-RESEARCH IN ACCOUNTING - A REVIEW, INTERPRETATION, AND EXTENSION

Baruch Lev, James A. Ohlson, B. Lev, 1982 .

Expected EPS and EPS Growth as Determinants of Value By

James A. Ohlson, Beate E. Juettner-Nauroth, 2000 .

Volatility increases subsequent to stock splits: An empirical aberration

James A. Ohlson, Stephen H. Penman, S. Penman, 1985 .

The theory of value and earnings, and an introduction to the Ball‐Brown analysis*

James A. Ohlson, 1991 .

On Accounting-Based Valuation Formulae*

James A. Ohlson, 2005 .

Sufficient and Necessary Conditions for Information to Have Social Value in Pure Exchange

James A. Ohlson, Nils H. Hakansson, N. H. Hakansson., 1982 .

Aggregate accounting earnings can explain most of security returns: The case of long return intervals☆

James A. Ohlson, Peter Easton, T. Harris, 1992 .

Discussion of “Residual Income and Value-Creation: The Missing Link”

James A. Ohlson, 2002 .

Valuation of risky assets in arbitrage-free economies with transactions costs

James A. Ohlson, Mark B. Garman, 1981 .

Uncertainty resolution and the theory of depreciation measurement

Gerald A. Feltham, James A. Ohlson, 1996 .

Systematic Risk of the CRSP Equal- Weighted Common Stock Index: A History Estimated by Stochastic- Parameter Regression

James A. Ohlson, Barr Rosenberg, Barr Rosenberg., 1982 .

Quadratic Approximations of the Portfolio Selection Problem When the Means and Variances of Returns are Infinite

James A. Ohlson, 1977 .

The Stationary Distribution of Returns and Portfolio Separation in Capital Markets: A Fundamental Contradiction

James A. Ohlson, Barr Rosenberg, Barr Rosenberg., 1976, Journal of Financial and Quantitative Analysis.

On the Theory of Forecast Horizon in Equity Valuation

Xiao-Jun Zhang, James A. Ohlson, Xiao-Jun Zhang, 1999 .

The Social Value of Public Information in Production Economies

James A. Ohlson, 1988 .

Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective

James A. Ohlson, 2001 .

A Note on the Representation of Bounded Utility Functions Defined on [a, ∞)

Markku Kallio, James A. Ohlson, M. Kallio, 1975, Journal of Financial and Quantitative Analysis.

Changes Versus Levels In Earnings As Explanatory Variables For Returns - Some Theoretical Considerations

James A. Ohlson, Pervin K. Shroff, 1992 .

Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model

James A. Ohlson, 1989 .

Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2009 .

Toward a Theory of Financial Accounting

James A. Ohlson, A. G. Buckman, 1980 .

Residual Income Valuation: The Problems

James A. Ohlson, 2000 .

Ex post stockholder unanimity: A Complete and Simplified Treatment

James A. Ohlson, 1985 .

BOOK RATE-OF-RETURN AND THE PREDICTION OF EARNINGS CHANGES

James A. Ohlson, S. Penman, R. Freeman, 1982 .

On (r, g) and the Identity ROE = EP*MTB

James A. Ohlson, Sophia Weihuan Zhai, 2020 .

An Evaluation of Chinese Firms’ Profitability: 2005-2013

James A. Ohlson, Weining Zhang, Jing Liu, 2014 .

Permanent Earnings vs. Reported Earnings: Does the Average Difference Approximate Zero?

James A. Ohlson, M. Walker, Juan M. García Lara, 2012 .

American Accounting Association's Financial Accounting Standards Committee (FASAC)

James A. Ohlson, Theodore E. Christensen, S. Penman, 2015 .

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2010 .

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

Linear valuation without OLS: the Theil-Sen estimation approach

James A. Ohlson, Seil Kim, 2014, Review of Accounting Studies.

THE DARK SIDE OF EARNINGS RESPONSE COEFFICIENT: THE ROLE OF ERC IN FUTURE STOCK CRASH RISK PREDICTION XIE SI MPhil

James A. Ohlson, Agnes C. S. Cheng, 2018 .

A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

James A. Ohlson, Theodore E. Christensen, Stephen R. Moehrle, 2010 .

BOUNDED UTILITY FUNCTIONS DEFINED ON (a

James A. Ohlson, M. Kallio, 2016 .

The Complete Ordering of Information Alternatives for a Class of Portfolio- Selection Models

James A. Ohlson, 1975 .

Analysis of the Usefulness of Accounting Data for the Portfolio Decision: A Decision-Theory Approach

James A. Ohlson, 1972 .

Residual (Api) Analysis And The Private Value Of Information

James A. Ohlson, 1979 .

On financial disclosure and the behavior of security prices

James A. Ohlson, 1979 .

A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2010 .

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

James A. Ohlson, Theodore E. Christensen, S. Sunder, 2009 .

On the Theory of Residual Analyses and Abnormal Performance Metrics

James A. Ohlson, 1978 .

Information And The Sequential Valuation Of Assets In Arbitrage-Free Economies

James A. Ohlson, M. Garman., 1980 .

Risk, Return, Security-Valuation and the Stochastic Behavior of Accounting Numbers

James A. Ohlson, 1979, Journal of Financial and Quantitative Analysis.

Positive (Zero) NPV Projects and the Behavior of Residual Earnings

James A. Ohlson, 2000 .

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

James A. Ohlson, S. Penman, K. Jamal, 2011 .

Revisiting the Basics of Return and Risk in Equilibrium

James A. Ohlson, 1998 .

On the Analysis of Firms' Cash Flows

James A. Ohlson, Jagadison K. Aier, 2009 .

The theory of financial markets and information

James A. Ohlson, 1987 .

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

James A. Ohlson, Theodore E. Christensen, S. Penman, 2009 .

Some Conceptual Tensions in Financial Reporting

James A. Ohlson, S. Sunder, S. Penman, 2012 .

Equilibrium in Stable Markets

James A. Ohlson, 1977, Journal of Political Economy.

Residual Earnings Valuation With Risk and Stochastic Interest Rates

Gerald A. Feltham, James A. Ohlson, 1999 .

The Structure of Asset Prices and Socially Useless-Useful Information

James A. Ohlson, 1984 .

Toward A Theory Of Financial Accounting - Welfare And Public Information

James A. Ohlson, A. G. Buckman, 1981 .

Valuation and Growth

James A. Ohlson, 2017 .

Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities

James A. Ohlson, Erik Johannesson, 2015 .

Dividend Policy Irrelevancy and the Construct of Earnings

James A. Ohlson, A. Ostaszewski, Zhangpeng Gao, 2013 .

Earnings, Earnings Growth, and Value

James A. Ohlson, Zhangpeng Gao, 2006 .

Price-Earnings Ratios And Earnings Capitalization Under Uncertainty

James A. Ohlson, 1983 .

Conceptual Issues in Financial Reporting

James A. Ohlson, S. Sunder, S. Penman, 2011 .

Discussion of “An Analysis of Historical and Future-Oriented Information in Accounting-Based Security Valuation Models”

James A. Ohlson, 1999 .

Accrual accounting and equity valuation

James A. Ohlson, Xiao-Jun Zhang, 1998 .

Transitory noise in reported earnings: Implications for forecasting and valuation

James A. Ohlson, 2014 .

Disaggregated Earnings Components as Explanatory Variables for Returns: The Case of Long Return Intervals

James A. Ohlson, Huoshu Peng, 2007 .

Accounting for Revenues: A Framework for Standard Setting

James A. Ohlson, S. Penman, K. Jamal, 2011 .

Accounting-Based Valuation with Changing Interest Rates

James A. Ohlson, Dan Gode, 2002 .

Accounting-Based Valuation and Changing Interest Rates

James A. Ohlson, Dhananjay K. Gode, 2002 .

A Unified Valuation Framework for Dividends, Free Cash Flows, Residual Income, and Earnings Growth Based Models

James A. Ohlson, Dan Gode, 2006 .

P-E Multiples and Changing Interest Rates

James A. Ohlson, Dan Gode, 2000 .

The Feltham-Ohlson (1995) Model: Empirical Implications

James A. Ohlson, Jing Liu, 2000 .

Accruals: An overview

James A. Ohlson, 2014 .

A Practical Model of Earnings Measurement

James A. Ohlson, 2006 .

Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard*

James A. Ohlson, 1999 .

Growth: rectifying two common mistakes

James A. Ohlson, 2020, SSRN Electronic Journal.

Risk versus Anomaly: A New Methodology Applied to Accruals

James A. Ohlson, Pawel Bilinski, 2015 .

Researchers’ data analysis choices: an excess of false positives?

James A. Ohlson, 2021, Review of Accounting Studies.

Direct Evidence on Earnings Used in Executive Compensation Performance Measurement*

Kai Wai Hui, James A. Ohlson, K. Schipper, 2017 .

On the nature of income measurement: The basic results

James A. Ohlson, 1987 .

On Successful Research

James A. Ohlson, 2011 .

On the Conditional Conservatism Measure: A Robust Estimation Approach

James A. Ohlson, Seil Kim, 2017 .

Explaining Returns through Valuation

James A. Ohlson, Erik Johannesson, 2019, Journal of Accounting, Auditing & Finance.

Accruals and Forecasting

James A. Ohlson, K. Chu, 2019, SSRN Electronic Journal.

Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities*

James A. Ohlson, W. Landsman, 1990 .