Author Page for James A. Ohlson

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

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Citation 2

Abstract:

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:

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 1,588 (11,849)

Abstract:

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

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 1,426 (14,081)

Abstract:

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 1,395 (14,566)

Citation 1

Abstract:

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

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 1,167 (19,113)

Citation 1

Abstract:

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 1,150 (19,537)

Abstract:

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 1,144 (19,683)

Citation 7

Abstract:

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 1,038 (22,726)

Citation 3

Abstract:

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 1,034 (22,844)

Citation 5

Abstract:

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 945 (26,044)

Citation 7

Abstract:

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 904 (27,753)

Citation 1

Abstract:

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 827 (31,524)

Citation 4

Abstract:

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 788 (33,639)

Citation 6

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 589 (49,726)

Citation 1

Abstract:

18.

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 546 (54,693)

Abstract:

19.

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

Downloads 484 ( 63,663)

Citation 5

2

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 483 (63,162)

Abstract:

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 City University of NY, Baruch College, Zicklin School of Business

Downloads 1 (742,219)

Citation 1

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Abstract:

20.

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 473 (65,521)

Citation 9

Abstract:

21.

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 389 (82,682)

Abstract:

22.

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 380 (84,980)

Citation 1

Abstract:

23.

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 362 (89,910)

Abstract:

24.

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 355 (91,917)

Abstract:

25.

Earnings: Concepts vs. Reported

Downloads 329 (100,125)

2

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

Hellenic Open University, 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 104 (283,075)

Abstract:

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

Number of pages: 46 Posted: 06 Feb 2012 Last Revised: 30 Jul 2018

Christos A. Grambovas, Juan M. García Lara, James A. Ohlson and Martin Walker

Hellenic Open University, 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 225 (148,272)

Abstract:

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

C.S. Agnes Cheng, K.C. Kenneth Chu and James A. Ohlson

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 258 (129,895)

Citation 2

Abstract:

27.

Valuation and Growth

Number of pages: 22 Posted: 09 Jun 2017

James A. Ohlson

Hong Kong Polytechnic University - School of Accounting and Finance

Downloads 218 (153,232)

Citation 2

Abstract:

28.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Downloads 204 (163,026)

Citation 4

2

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 204 (162,803)

Citation 2

Abstract:

On the Conditional Conservatism Measure: A Robust Estimation Approach

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 395-409, 2018

Number of pages: 15 Posted: 17 Apr 2018

Seil Kim and James A. Ohlson

Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance

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Abstract:

29.

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 168 (193,977)

Citation 2

Abstract:

30.

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 153 (209,967)

Citation 6

Abstract:

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

Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance

Downloads 150 (213,508)

Citation 1

Abstract:

32.

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 131 (237,831)

Abstract:

33.

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 112 (267,094)

Abstract:

34.

The Explanatory Power of Explanatory Variables

Number of pages: 44 Posted: 01 Jul 2020 Last Revised: 02 Jul 2020

Erik Johannesson, James A. Ohlson and Weihuan Zhai

City University of NY, Baruch College, Zicklin School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance

Downloads 96 (296,558)

Abstract:

35.

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 21 (560,689)

Abstract:

36.

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 (726,220)

Citation 9

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Abstract:

37.

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

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38.

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 (726,220)

Citation 1

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Abstract:

39.

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:

40.

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:

41.

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

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42.

On Transitory Earnings

Posted: 08 Nov 1999

James A. Ohlson

Hong Kong Polytechnic University - School of Accounting and Finance

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43.

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

James A. Ohlson

Hong Kong Polytechnic University - School of Accounting and Finance

Visiting Chair Professor

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Scholarly Papers (43)

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

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On the Conditional Conservatism Measure: A Robust Estimation Approach

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Accounting Research and Common Sense

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Dividend Policy Irrelevancy and the Construct of Earnings

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