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  1. Article

    Open Access

    Correction: The explanatory power of explanatory variables

    Erik Johannesson, James A. Ohlson, Sophia Weihuan Zhai in Review of Accounting Studies (2023)

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  2. Article

    Open Access

    The explanatory power of explanatory variables

    This paper examines the current empirical accounting research paradigm. We ask: In general, do the estimated regressions support the promoted narratives? We focus on a regression model’s main variable of inter...

    Erik Johannesson, James A. Ohlson, Sophia Weihuan Zhai in Review of Accounting Studies (2023)

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    Article

    Researchers’ data analysis choices: an excess of false positives?

    This paper examines commonly applied methods of data analysis. Predicated on these methods, the main issue pertains to the plausibility of the studies’ end products, that is, their conclusions. I argue that th...

    James A. Ohlson in Review of Accounting Studies (2022)

  4. No Access

    Article

    Linear valuation without OLS: the Theil-Sen estimation approach

    OLS-based archival accounting research encounters two well-known problems. First, outliers tend to influence results excessively. Second, heteroscedastic error terms raise the specter of inefficient estimation...

    James A. Ohlson, Seil Kim in Review of Accounting Studies (2015)

  5. Article

    Open Access

    Does the Cross-Sectional Equation EPSt+1 = a*Pt + b*EPSt + ut+1 Differ between China and the US?*

    This paper compares Chinese (CH) and US firms in an earnings per share (EPS) forecasting setting. Next year’s EPS depend on (i) current price and (ii) current EPS. A comparison gives rise to the following ques...

    James A. Ohlson in China Accounting and Finance Review (2014)

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  6. No Access

    Article

    On Accounting-Based Valuation Formulae*

    This paper considers accounting-based valuation formulae. Its initial focus is on two problems related to residual income valuation (RIV). First, insofar valuation depends on theresent value of expected divide...

    James A. Ohlson in Review of Accounting Studies (2005)

  7. No Access

    Article

    Expected EPS and EPS Growth as Determinantsof Value

    This paper develops a parsimonious model relating a firm’s price per share to, (i), next year expected earnings per share (or 12 months forward eps), (ii), short-term growth (FY-2 versus FY- l) in eps, (iii), ...

    James A. Ohlson, Beate E. Juettner-Nauroth in Review of Accounting Studies (2005)

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    Article

    Discussion of “Residual Income and Value-Creation: The Missing Link”

    James A. Ohlson in Review of Accounting Studies (2002)

  9. No Access

    Article

    On Transitory Earnings

    The paper develops a concept of transitory earnings and contrasts this source of earnings to “core” (or recurring) earnings. It is shown that any two of the following three attributes of transitory earnings im...

    James A. Ohlson in Review of Accounting Studies (1999)

  10. No Access

    Article

    Discussion of “Brand Values and Capital Market Valuation”

    James A. Ohlson in Review of Accounting Studies (1998)

  11. No Access

    Chapter

    The Social Value of Public Information in Production Economies

    This paper analyzes the welfare effects of public information in decentralized production and exchange economies. Following Hirshleifer’s [1971] well-known paper, the pure exchange case has been subject to det...

    James A. Ohlson in Economic Analysis of Information and Contracts (1988)