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

By James A. Ohlson. 2001

316 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5d419241ccc54eda46e33726e7cddcdbe9176208

How researchers see this paper

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In Accounting

1. Chika Saka
2. Tomoki Oshika

In Finance

1. Chika Saka
2. Tomoki Oshika

In Strategy and Management

1. Chika Saka
2. Tomoki Oshika

Citations in the corpus

• Disclosure effects, carbon emissions and corporate value (2014, methodology): “Analysis of carbon emissions and carbon managem nt disclosure (Hypotheses 1 and 2) To conduct our empirical analysis, we employ the model in Ohlson (1995, 2001), primarily because this model is relatively robust with respect to management accounting discretions.”
• The Pricing of Dividends in Equity Valuation (2005, unknown): “Following Ohlson (2001), we measure v by subtracting the purely autoregressive forecast of one-yearahead abnormal earnings from that implied by analysts’ forecasts of one-year-ahead earnings.”