James A. Ohlson
Columbia University
1 paper in the Anchorcite directory, published in 1995, cited 5,272 times in total.
ORCID profileResearch topics
- Corporate Finance and Governance · 1 paper
- Auditing, Earnings Management, Governance · 1 paper
- Financial Reporting and Valuation Research · 1 paper
Papers
- Earnings, Book Values, and Dividends in Equity Valuation*Contemporary Accounting Research · 1995 · 5,272 citations
Abstract. The paper develops and analyzes a model of a firm's market value as it relates to contemporaneous and future earnings, book values, and dividends. Two owners' equity accounting constructs provide the underpinnings of the model: the clean surplus relation…
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