James A. Ohlson

Hong Kong Polytechnic University - School of Accounting and Finance

Visiting Chair Professor

M715, Li Ka Shing Tower

Hung Hom, Kowloon

China

SCHOLARLY PAPERS

44

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77

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98

Scholarly Papers (44)

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 7,152 (1,728)
Citation 31

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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 4,928 (3,264)
Citation 4

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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 2,491 (9,942)
Citation 5

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

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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 2,171 (12,170)
Citation 2

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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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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

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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 1,615 (19,712)

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6.

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
Université Paris-Dauphine, PSL Research University - National Center for Scientific Research, 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 University - Columbia Business School, Accounting, Business Law & Taxation, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,515 (21,783)
Citation 2

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7.

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 1,433 (23,623)
Citation 2

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8.

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
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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 1,274 (28,157)
Citation 2

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

9.

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 1,171 (31,828)

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10.

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 1,169 (31,918)
Citation 7

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11.

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 1,087 (35,352)
Citation 3

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

12.

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 1,048 (37,290)
Citation 5

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

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
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 AccountingUniversity of Georgia, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, 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 995 (40,108)
Citation 11

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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
Université Paris-Dauphine, PSL Research University - National Center for Scientific Research, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 994 (40,161)
Citation 1

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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 915 (45,096)
Citation 4

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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
Université Paris-Dauphine, PSL Research University - National Center for Scientific Research, 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 University - Columbia Business School, Accounting, Business Law & Taxation and Waseda University - Graduate School of Commerce
Downloads 866 (48,591)
Citation 6

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17.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 57 Posted: 23 Mar 2017 Last Revised: 27 Oct 2019
Erik Johannesson and James A. Ohlson
City University of NY, Baruch College, Zicklin School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 653 (70,729)

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market returns, valuation, goodness-of-fit, valuation gap, ARF, autoregressive framework, parsimony

18.

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: 19 Aug 2022
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 650 (71,170)
Citation 1

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

19.

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 Baruch College, City University of New York
Downloads 560 (85,704)
Citation 15

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20.

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

Number of pages: 47 Posted: 07 Apr 2015 Last Revised: 16 Nov 2017
James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and City University of NY, Baruch College, Zicklin School of Business
Downloads 559 (85,900)

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Valuation, RIV, OJ, earnings capitalization

21.

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 437 (115,674)

Abstract:

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22.

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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 431 (117,621)

Abstract:

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accounting standards, private GAAP

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 430 (117,957)
Citation 1

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profitability, conservatism, free cash flow, invested capital

24.

The Explanatory Power of Explanatory Variables

Review of Accounting Studies, forthcoming
Number of pages: 50 Posted: 01 Jul 2020 Last Revised: 30 May 2023
Erik Johannesson, James A. Ohlson and Sophia Weihuan Zhai
City University of NY, Baruch College, Zicklin School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Xiamen University
Downloads 422 (120,588)
Citation 2

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incremental explanatory power, t-statistics, large N, standardized regressions, SR.

25.

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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 400 (128,235)

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SEC Plan, Disclosure Accounting Standards, Enforcement

26.

Analyst Forecasts: Sales and Profit Margins

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 01 Apr 2016 Last Revised: 08 Oct 2019
Agnes Cheng, K.C. Kenneth Chu and James A. Ohlson
Hong Kong Polytechnic University, The University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 384 (134,331)
Citation 2

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Analyst forecasts

27.
Downloads 377 (137,060)

Earnings: Concepts vs. Reported

Journal of Law Finance and Accounting, Forthcoming
Number of pages: 57 Posted: 13 Sep 2016 Last Revised: 13 Mar 2017
Hellenic Open University, Universidad Carlos III de Madrid, Hong Kong Polytechnic University - School of Accounting and Finance and The University of Manchester - Manchester Business School
Downloads 133 (367,961)

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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: 30 Jul 2018
Hellenic Open University, Universidad Carlos III de Madrid, Hong Kong Polytechnic University - School of Accounting and Finance and The University of Manchester - Manchester Business School
Downloads 244 (214,942)

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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

28.

Valuation and Growth

Number of pages: 22 Posted: 09 Jun 2017
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 365 (142,048)
Citation 5

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Valuation, Growth

29.

How to Meet Your Needs when a Regression Disappoints

Number of pages: 12 Posted: 06 Apr 2021
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 350 (148,735)

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30.

Researchers’ Data Analysis Choices: An Excess of False Positives?

Number of pages: 21 Posted: 21 Dec 2017 Last Revised: 20 Jul 2020
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 313 (167,598)
Citation 9

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research methodology

31.

Accruals and Forecasting

Number of pages: 40 Posted: 14 Mar 2019 Last Revised: 18 Mar 2019
K.C. Kenneth Chu and James A. Ohlson
The University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 287 (183,510)
Citation 1

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Accruals, Forecasting, Sales, Expenses

32.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Number of pages: 31 Posted: 16 Aug 2015 Last Revised: 19 Nov 2017
Seil Kim and James A. Ohlson
Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 224 (234,338)
Citation 1

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33.

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

Number of pages: 42 Posted: 03 Feb 2021
James A. Ohlson and Sophia Weihuan Zhai
Hong Kong Polytechnic University - School of Accounting and Finance and Xiamen University
Downloads 177 (290,110)

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34.

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 173 (296,041)
Citation 8

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

35.

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 172 (297,475)

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36.

Growth: Rectifying Two Common Mistakes

Number of pages: 19 Posted: 13 Jul 2020
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 159 (317,969)
Citation 1

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Growth Concepts, Common Mistakes

37.

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 136 (360,722)

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38.

Dividend Policy Irrelevancy and the Construct of Earnings

Journal of Business Finance & Accounting, 40(5-6), 673-694, 2013
Number of pages: 33 Posted: 17 Feb 2023 Last Revised: 22 Feb 2023
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 31 (788,769)

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equity valuation, dividend policy, earnings, information dynamics

39.

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 Bayes Business School, City University London

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

40.

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
Université Paris-Dauphine, PSL Research University - National Center for Scientific Research, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management and Waseda University - Graduate School of Commerce

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

41.

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

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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

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SEC, Strategic Plan, Enforcement, Disclosure

42.

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
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 AccountingUniversity of Georgia, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, 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

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Regulatory Competition, Private Enterprises, GAAP

43.

On Transitory Earnings

Posted: 08 Nov 1999
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance

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44.

Residual Earnings Valuation with Risk and Stockhastic Interest Rates

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

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