Zobrazeno 1 - 10
of 113
pro vyhledávání: '"James A. Ohlson"'
Autor:
James A. Ohlson
Publikováno v:
China Journal of Accounting Research, Vol 7, Iss 2, Pp 65-80 (2014)
The paper provides a broad discussion of the topic “accruals”. Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The star
Externí odkaz:
https://doaj.org/article/79bbc4b4f1624934993de169fa6fb788
Publikováno v:
BBR: Brazilian Business Review, Vol 4, Iss 2, Pp 96-103 (2007)
Neste artigo nós integramos os modelos PVED, FCF, RIV e AEG e argumentamos que o modelo AEG é superior teoreticamente e praticamente aos demais. Nós mostramos que o valor de mercado da empresa é função de seu lucro esperado, no crescimento a cu
Externí odkaz:
https://doaj.org/article/f10b94e148bc4dbba8cfda7904d5ef87
Autor:
James A. Ohlson
Publikováno v:
Accounting, Economics, and Law: A Convivium.
Attendees of accounting empirical research seminars all too often come to view the conclusions presented in the papers as non-persuasive. This disappointing situation indicates that researchers employ data analysis methodologies which inherently supp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::460c5fb37c706ecff8de63cb36eb0f5b
https://doi.org/10.1515/ael-2021-0067
https://doi.org/10.1515/ael-2021-0067
Publikováno v:
Review of Accounting Studies. 25:54-83
Sales and profit margins are two popular earnings components discussed in the media. We study properties of one-year-ahead analyst forecasts of these two components. As sales are in dollar amounts and profit margin is a ratio, we propose robust stati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::add34ccf3bd61020c8e0a8cf9fb43822
https://doi.org/10.1007/s11142-019-09521-z
https://doi.org/10.1007/s11142-019-09521-z
Autor:
James A. Ohlson
Publikováno v:
SSRN Electronic Journal.
This paper spells out methods of data analyses that can help to move a research project forward in cases when the initial regression results did not work out. Following this discussion of data analysis methods to get the “right” specification, th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fed2f32b7bf1ac0f18bb19b467391a34
https://doi.org/10.2139/ssrn.3819530
https://doi.org/10.2139/ssrn.3819530
Publikováno v:
SSRN Electronic Journal.
This paper concerns potential disparities between narratives and statistical evidence in empirical accounting research. We focus on the extent to which a regression model’s main variable of interest contributes incrementally to the explanation of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78d321077dcb3ea6ca358c5eecd98932
https://doi.org/10.2139/ssrn.3622743
https://doi.org/10.2139/ssrn.3622743
Autor:
James A. Ohlson
Publikováno v:
SSRN Electronic Journal.
The paper discusses two issues related to “growth”. Both have arguably not been dealt with adequately in the literature. The first concerns growth and accruals. Research practice combines two components of accruals, asset accruals and liability a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4970703c7b06b5ca58f8277f0512d94b
https://doi.org/10.2139/ssrn.3630921
https://doi.org/10.2139/ssrn.3630921
Autor:
James A. Ohlson, Sophia Weihuan Zhai
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f463a5daf148afc8d11c6a1433e814b
https://doi.org/10.2139/ssrn.3741088
https://doi.org/10.2139/ssrn.3741088
Autor:
Seil Kim, James A. Ohlson
Publikováno v:
Journal of Business Finance & Accounting. 45:395-409
Recent research, due to Patatoukas and Thomas (2011) and Ball et al. (2013), focuses on Basu’s (1997) conditional conservatism measure and the existence of a denominator effect — whether the difference between the earnings-return coefficients of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7c7fee09716052316fa873a584e48f93
https://doi.org/10.1111/jbfa.12301
https://doi.org/10.1111/jbfa.12301
Publikováno v:
e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
instname
instname
The paper examines three benchmark earnings concepts: (i) permanentearnings with the cost-of-equity determining the capitalization, (ii) permanent earnings with the risk-free rate determining the capitalization, and (iii) economic earnings (Hicks; co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::689998537c807c19e606da1bff646f4a
https://doi.org/10.1561/108.00000018
https://doi.org/10.1561/108.00000018