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James A. Ohlson

Hong Kong Polytechnic University - School of Accounting and Finance

Visiting Chair Professor

M715, Li Ka Shing Tower

Hung Hom, Kowloon

China

  • Hong Kong Polytechnic University - School of Accounting and Finance

SCHOLARLY PAPERS

39

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CITATIONS
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Top 5,289

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98

Scholarly Papers (39)

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1.

Residual Income Valuation: The Problems

Number of pages: 24 Posted: 24 May 2000
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 5,891 (772)
Citation 18

Abstract:

2.

The Feltham-Ohlson (1995) Model: Empirical Implications

Number of pages: 20 Posted: 25 Oct 1999
Jing Liu and James A. Ohlson
The Cheung Kong Graduate School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 4,404 (1,312)
Citation 19

Abstract:

3.

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

Number of pages: 21 Posted: 22 Feb 2006
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 2,085 (4,794)
Citation 3

Abstract:

Valuation, Discounting, DDM, DCF, Free Cash Flows, Earnings growth

4.

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

Downloads 2,001 ( 5,681)
Citation 4

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

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder, Ross L. Watts and Robert H. Colson
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Downloads 2,001 (5,557)
Citation 4

Abstract:

FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

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

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

5.

Revisiting the Basics of Return and Risk in Equilibrium

Number of pages: 17 Posted: 13 Aug 1998
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,529 (8,670)

Abstract:

6.

P-E Multiples and Changing Interest Rates

NYU Stern School of Business Working Paper
Number of pages: 27 Posted: 31 Aug 2000
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,365 (10,586)
Citation 1

Abstract:

7.

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

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama and T. Jeffrey Wilks
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,132 (11,069)
Citation 2

Abstract:

8.

Valuation, Linear Information Dynamic, and Stochastic Discount Rates

Number of pages: 21 Posted: 12 Apr 2000
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,123 (14,525)
Citation 2

Abstract:

9.

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

Number of pages: 14 Posted: 30 Aug 2000
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,119 (14,660)
Citation 8

Abstract:

10.

Accounting-based Valuation and Changing Interest Rates

Number of pages: 35 Posted: 10 Jul 2002
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,016 (16,911)
Citation 12

Abstract:

stochastic interest rates, valuation, Ohlson Model, random walk model of earnings, permanent earnings

11.

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'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 964 (15,825)

Abstract:

Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts

12.

A Simple Model Relating the Expected Return (Risk) to the Book-to-Market and the Forward Earnings-to-Price Ratios

Number of pages: 9 Posted: 04 Apr 2005
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 957 (17,705)
Citation 2

Abstract:

Valuation, Risk, Return, Book-to-market, Earnings-to-price

13.

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

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09
Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013
Karim Jamal, Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 868 (19,953)
Citation 3

Abstract:

U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap

14.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
Yuri Biondi, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder, Eiko Tsujiyama and T. Jeffrey Wilks
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 783 (22,389)
Citation 1

Abstract:

Conceptual Framework, Consistency, Verifiability, Conventions

15.

Financial Statement Analysis and Valuation Spreadsheets

Number of pages: 4 Posted: 04 Oct 2011
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 678 (26,709)
Citation 1

Abstract:

Spreadsheets, Financial Statement Analysis, Valuation, Teaching, Implementation, Ohlson, Gode

16.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman and Eiko Tsujiyama
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 626 (28,318)
Citation 3

Abstract:

17.

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'

Johnson School Research Paper Series No. #32-09
Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 27 Jan 2013
Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Thomas L. Stober and Ross L. Watts
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 547 (38,584)

Abstract:

Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation

18.

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

Downloads 400 ( 60,600)

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

Number of pages: 47 Posted: 07 Apr 2015 Last Revised: 19 Jun 2015
James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Downloads 399 (60,169)

Abstract:

Valuation, RIV, OJ, earnings capitalization

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

Abacus, Vol. 52, Issue 1, pp. 70-99, 2016
Number of pages: 30 Posted: 20 Apr 2016
James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Downloads 1 (583,556)
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Abstract:

Earnings and earnings growth model, FSA, Residual income, RIV, Valuation

19.

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

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013
Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 352 (65,818)

Abstract:

accounting standards, private GAAP

20.

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

NYU Working Paper No. 2451/27480
Number of pages: 21 Posted: 08 Oct 2008
Dan Gode and James A. Ohlson
affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 315 (75,331)
Citation 2

Abstract:

21.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 309 (72,603)

Abstract:

SEC Plan, Disclosure Accounting Standards, Enforcement

22.

Linear Valuation without OLS: The Theil-Sen Estimation Approach

Number of pages: 50 Posted: 12 Jun 2013 Last Revised: 23 Dec 2015
James A. Ohlson and Seil Kim
Hong Kong Polytechnic University - School of Accounting and Finance and CUNY Baruch College
Downloads 295 (63,397)
Citation 1

Abstract:

23.

An Evaluation of Chinese Firms’ Profitability: 2005-2013

Number of pages: 48 Posted: 22 Jan 2013 Last Revised: 17 Oct 2014
Jing Liu, James A. Ohlson and Weining Zhang
The Cheung Kong Graduate School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Cheung Kong Graduate School of Business
Downloads 266 (72,123)

Abstract:

profitability, conservatism, free cash flow, invested capital

24.

Earnings: Concepts vs. Reported

Downloads 265 ( 96,814)

Earnings: Concepts vs. Reported

Journal of Law Finance and Accounting, Forthcoming
Number of pages: 57 Posted: 13 Sep 2016 Last Revised: 13 Mar 2017
Christos A. Grambovas, Juan M. García Lara, James A. Ohlson and Martin Walker
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration, Hong Kong Polytechnic University - School of Accounting and Finance and University of Manchester - Manchester Business School
Downloads 61 (307,092)

Abstract:

Permanent earnings, Economic Earnings, Firm valuation, Earnings yields

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

Number of pages: 46 Posted: 06 Feb 2012 Last Revised: 13 Sep 2016
Christos A. Grambovas, Juan M. García Lara, James A. Ohlson and Martin Walker
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration, Hong Kong Polytechnic University - School of Accounting and Finance and University of Manchester - Manchester Business School
Downloads 204 (125,685)

Abstract:

Permanent earnings, economic earnings, reported earnings, short term risk free rate of interest, Fed model, earnings growth and risk cancelling out, industrial firms, financial firms

25.

Accounting-Based Valuation and Changing Interest Rates

NYU Working Paper No. 2451/27482
Number of pages: 35 Posted: 08 Oct 2008
Dan Gode and James A. Ohlson
affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 146 (166,051)
Citation 12

Abstract:

Stochastic Interest Rates, Valuation, Ohlson Model, Random Walk Model of Earnings, Permanent Earnings

26.

P-E Multiples and Changing Interest Rates

NYU Working Paper No. 2451/27479
Number of pages: 27 Posted: 08 Oct 2008
Dan Gode and James A. Ohlson
affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 113 (199,616)
Citation 1

Abstract:

27.

Valuation, Linear Information Dynamic, and Stochastic Discount Rates

NYU Working Paper No. 2451/27481
Number of pages: 21 Posted: 08 Oct 2008
Dan Gode and James A. Ohlson
affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 101 (217,270)
Citation 2

Abstract:

28.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Number of pages: 28 Posted: 16 Aug 2015 Last Revised: 27 Oct 2016
Seil Kim and James A. Ohlson
CUNY Baruch College and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 61 (155,409)

Abstract:

29.

Valuation and Growth

Number of pages: 22 Posted: 09 Jun 2017
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (327,555)

Abstract:

Valuation, Growth

30.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 63 Posted: 23 Mar 2017
Erik Johannesson and James A. Ohlson
Columbia University - Columbia Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (85,767)

Abstract:

Market returns, valuation, goodness-of-fit, valuation gap, autoregressive framework

31.

Analyst Forecasts: Sales and Profit Margins

Number of pages: 51 Posted: 01 Apr 2016
James A. Ohlson, C.S. Agnes Cheng and K.C. Kenneth Chu
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (161,313)

Abstract:

Analyst forecasts

32.

Accounting Research and Common Sense

Abacus, Vol. 51, Issue 4, pp. 525-535, 2015
Number of pages: 11 Posted: 18 Jan 2016
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (569,182)
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Abstract:

Ethics, Research methodology

33.

Risk vs. Anomaly: A New Methodology Applied to Accruals

Accounting Review, Forthcoming
Posted: 24 May 2014 Last Revised: 19 Nov 2014
James A. Ohlson and Pawel Bilinski
Hong Kong Polytechnic University - School of Accounting and Finance and City University London - Sir John Cass Business School

Abstract:

the accrual anomaly, risk and anomaly explanations, new research method

34.

Dividend Policy Irrelevancy and the Construct of Earnings

Journal of Business Finance & Accounting, Vol. 40, Issue 5-6, pp. 673-694, 2013
Number of pages: 22 Posted: 27 Jul 2013
Zhan Gao, James A. Ohlson and Adam J. Ostaszewski
Lancaster University, Hong Kong Polytechnic University - School of Accounting and Finance and London School of Economics
Downloads 0 (569,182)
Citation 1
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Abstract:

 equity valuation, dividend policy, earnings, information dynamics

35.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
Yuri Biondi, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder and Eiko Tsujiyama
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

Abstract:

conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

36.

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

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

SEC, Strategic Plan, Enforcement, Disclosure

37.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Posted: 25 Aug 2009 Last Revised: 11 Jun 2013
Karim Jamal, Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Stephen H. Penman, Gary Previts, James A. Ohlson, Thomas L. Stober, Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

Regulatory Competition, Private Enterprises, GAAP

38.

On Transitory Earnings

Review of Accounting Studies, Vol 4, Issue 3 & 3
Posted: 08 Nov 1999
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

39.

Residual Earnings Valuation with Risk and Stockhastic Interest Rates

The Accounting Review, Vol 74, No 2, April 1999
Posted: 23 Sep 1999
Gerald A. Feltham and James A. Ohlson
University of British Columbia and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Submit a Paper Section 508 Text Only Pages

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