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13-263, Lau Ming Wai Academic Building, City University of Hong Kong
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+852 34422594
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+852 34420349
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Publications
Journal Publications and Reviews
Ohlson, James A. / Researchers’ data analysis choices: an excess of false positives?. June 2022; In: Review of Accounting Studies. Vol. 27, No. 2, pp. 649-667
Ohlson, James / Growth: rectifying two common mistakes. March 2022; In: Asia-Pacific Journal of Accounting and Economics. Vol. 29, No. 3, pp. 573-581
Cheng, C. S. Agnes; Chu, K. C. Kenneth; Ohlson, James / Analyst forecasts: sales and profit margins. March 2020; In: Review of Accounting Studies. Vol. 25, No. 1, pp. 54-83
Kim, Seil; Ohlson, James A. / On the conditional conservatism measure: A robust estimation approach. March 2018; In: Journal of Business Finance and Accounting. Vol. 45, No. 3-4, pp. 395-409
Grambovas, Christos A.; Lara, Juan Manuel Garcia; Ohlson, James; Walker, Martin / Earnings: Concepts versus Reported. 2017; In: Journal of Law, Finance, and Accounting. Vol. 2, No. 2, pp. 347-384
Ohlson, James; Johannesson, Erik / Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. March 2016; In: Abacus. Vol. 52, No. 1, pp. 70-99
Ohlson, James A. / Accounting Research and Common Sense. December 2015; In: Abacus. Vol. 51, No. 4, pp. 525-535
Liu, Jing; Ohlson, James A.; Zhang, Weining / An evaluation of Chinese firms’ profitability: 2005-2013. December 2015; In: Accounting Horizons. Vol. 29, No. 4, pp. 799-828
Ohlson, James A.; Bilinski, Pawel / Risk versus anomaly: A new methodology applied to accruals. September 2015; In: Accounting Review. Vol. 90, No. 5, pp. 2057-2077
Ohlson, James A.; Kim, Seil / Linear valuation without OLS: the Theil-Sen estimation approach. March 2015; In: Review of Accounting Studies. Vol. 20, No. 1, pp. 395-435
Ohlson, James / Transitory noise in reported earnings: Implications for forecasting and valuation. July 2014; In: China Journal of Accounting Studies. Vol. 2, No. 3, pp. 161-171
Ohlson, James A. / Accruals: An overview. June 2014; In: China Journal of Accounting Research. Vol. 7, No. 2, pp. 65-80
Gao, Zhan; Ohlson, James A.; Ostaszewski, Adam J. / Dividend policy irrelevancy and the construct of earnings. June 2013; In: Journal of Business Finance and Accounting. Vol. 40, No. 5-6, pp. 673-694
Biondi, Yuri; Glover, Jonathan; Jamal, Karim; Ohlson, James A.; Penman, Stephen H.; Sunder, Shyam; Tsujiyama, Eiko / Some conceptual tensions in financial reporting. March 2012; In: Accounting Horizons. Vol. 26, No. 1, pp. 125-133
Biondi, Yuri; Bloomfield, Robert J.; Glover, Jonathan C.; Jamal, Karim; Ohlson, James A.; Penman, Stephen H.; Tsujiyama, Eiko; Jeffrey Wilks, T. / A perspective on the joint IASB/FASB exposure draft on accounting for leases. December 2011; In: Accounting Horizons. Vol. 25, No. 4, pp. 861-871
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; Bloomfield, Robert J.; Glover, Jonathan C.; Jamal, Karim; Tsujiyama, Eiko / Accounting for revenues: A framework for standard setting. September 2011; In: Accounting Horizons. Vol. 25, No. 3, pp. 577-592
Ohlson, James A. / On successful research. May 2011; In: European Accounting Review. Vol. 20, No. 1, pp. 7-26
Colson, Robert H.; Watts, Ross L.; Bloomfield, Robert; Christensen, Theodore E.; Jamal, Karim; Moehrle, Stephen; Ohlson, James; Penman, Stephen; Stober, Thomas; Sunder, Shyam / Response to the financial accounting standards board's and the international accounting standards board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers. December 2010; In: Accounting Horizons. Vol. 24, No. 4, pp. 689-702
Jamal, Karim; Watts, Ross L.; Bloomfield, Robert; Christensen, Theodore E.; Colson, Robert H.; Moehrle, Stephen; Ohlson, James; Penman, Stephen; Stober, Thomas; Sunder, Shyam / A perspective on the canadian accounting standards board exposure draft on generally accepted accounting principles for private enterprises. March 2010; In: Accounting Horizons. Vol. 24, No. 1, pp. 129-137
Jamal, Karim; Watts, Ross L.; Bloomfield, Robert; Christensen, Theodore E.; Colson, Robert H.; Moehrle, Stephen; Ohlson, James; Penman, Stephen; Stober, Thomas; Sunder, Shyam / A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. March 2010; In: Accounting Horizons. Vol. 24, No. 1, pp. 139-147
Bloomfield, Robert; Watts, Ross L.; Christensen, Theodore E.; Glover, Jonathan; Haka, Sue; Jamal, Karim; Ohlson, James A.; Penman, Stephen; Petroni, Kathy; Tsujiyama, Eiko / Comments on the proposed SEC's 2010-2015 draft strategic plan. March 2010; In: Accounting Horizons. Vol. 24, No. 1, pp. 109-115
Moehrle, Stephen; Watts, Ross L.; Stober, Thomas; Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E.; Colson, Robert H.; Ohlson, James; Penman, Stephen; Sunder, Shyam / 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. March 2010; In: Accounting Horizons. Vol. 24, No. 1, pp. 149-158
Ohlson, James A.; Sunder, Shyam; Watts, Ross L.; Penman, Stephen; Bloomfield, Robert; Christensen, Theodore E.; Colson, Robert; Jamal, Karim; Moehrle, Stephen; Previts, Gary; Stober, Thomas / A framework for financial reporting standards: Issues and a suggested model. 2010; In: Accounting Horizons. Vol. 24, No. 3, pp. 471-485
Ohlson, James A.; Aier, Jagadison K. / On the analysis of firms' cash flows. December 2009; In: Contemporary Accounting Research. Vol. 26, No. 4, pp. 1091-1114
Ohlson, James A. / Accounting data and value: The basic results. March 2009; In: Contemporary Accounting Research. Vol. 26, No. 1, pp. 231-259
Ohlson, James A. / A practical model of earnings measurement. January 2006; In: Accounting Review. Vol. 81, No. 1, pp. 271-279
Ohlson, James A.; Juettner-Nauroth, Beate E. / Expected EPS and EPS growth as determinantsof value. June 2005; In: Review of Accounting Studies. Vol. 10, No. 2-3, pp. 349-365
Ohlson, James A. / On accounting-based valuation formulae. June 2005; In: Review of Accounting Studies. Vol. 10, No. 2-3, pp. 323-347
Gode, Dan; Ohlson, James / Accounting-based valuation with changing interest rates. December 2004; In: Review of Accounting Studies. Vol. 9, No. 4, pp. 419-441
Ohlson, James A. / Positive (Zero) NPV projects and the behavior of residual earnings. January 2003; In: Journal of Business Finance and Accounting. Vol. 30, No. 1-2, pp. 7-16
Ohlson, James A. / Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective. March 2001; In: Contemporary Accounting Research. Vol. 18, No. 1, pp. 107-120
Liu, Jing; Ohlson, James A. / The Feltham-Ohlson (1995) Model: Empirical Implications. July 2000; In: Journal of Accounting, Auditing and Finance. Vol. 15, No. 3, pp. 321-331
Ohlson, James A. / Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard. September 1999; In: Contemporary Accounting Research. Vol. 16, No. 3, pp. 525-540
Ohlson, James A.; Zhang, Xiao-Jun / On the theory of forecast horizon in equity valuation. September 1999; In: Journal of Accounting Research. Vol. 37, No. 2, pp. 437-449
Feltham, Gerald A.; Ohlson, James A. / Residual earnings valuation with risk and stochastic interest rates. April 1999; In: Accounting Review. Vol. 74, No. 2, pp. 165-183
Ohlson, James A. / On transitory earnings. 1999; In: Review of Accounting Studies. Vol. 4, No. 3-4, pp. 145-162
Ohlson, James A.; Zhang, Xiao-Jun / Accrual accounting and equity valuation. 1998; In: Journal of Accounting Research. Vol. 36, No. SUPPL., pp. 85-111
Feltham, Gerald A.; Ohlson, James A. / Uncertainty resolution and the theory of depreciation measurement. September 1996; In: Journal of Accounting Research. Vol. 34, No. 2, pp. 209-234
OHLSON, JAMES A. / Earnings, Book Values, and Dividends in Equity Valuation. March 1995; In: Contemporary Accounting Research. Vol. 11, No. 2, pp. 661-687
FELTHAM, GERALD A.; OHLSON, JAMES A. / Valuation and Clean Surplus Accounting for Operating and Financial Activities. March 1995; In: Contemporary Accounting Research. Vol. 11, No. 2, pp. 689-731
Ohlson, James A.; Penman, Stephen H. / Disaggregated Accounting Data as Explanatory Variables for Returns. October 1992; In: Journal of Accounting, Auditing and Finance. Vol. 7, No. 4, pp. 553-573
Easton, Peter D; Harris, Trevor S; Ohlson, James A / Aggregate accounting earnings can explain most of security returns. The case of long return intervals. June 1992; In: Journal of Accounting and Economics. Vol. 15, No. 2-3, pp. 119-142
OHLSON, JAMES A. / The theory of value and earnings, and an introduction to the Ball‐Brown analysis. September 1991; In: Contemporary Accounting Research. Vol. 8, No. 1, pp. 1-19
LANDSMAN, WAYNE R.; OHLSON, JAMES A. / Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. September 1990; In: Contemporary Accounting Research. Vol. 7, No. 1, pp. 185-198
OHLSON, JAMES A. / A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings. March 1990; In: Contemporary Accounting Research. Vol. 6, No. 2, pp. 648-676
OHLSON, JAMES A. / Discussion of “trading volume theories and their implications for empirical information content studies”. September 1989; In: Contemporary Accounting Research. Vol. 6, No. 1, pp. 263-265
Ohlson, James A. / Ungarbled earnings and dividends. An analysis and extension of the Beaver, Lambert, and Morse valuation model. July 1989; In: Journal of Accounting and Economics. Vol. 11, No. 2-3, pp. 109-115
OHLSON, JAMES A. / Discussion of “A comparative examination of the time‐series properties and predictive ability of annual historical cost and general price level adjusted earnings”. March 1988; In: Contemporary Accounting Research. Vol. 4, No. 2, pp. 513-514
OHLSON, JAMES A. / On the nature of income measurement: The basic results. September 1987; In: Contemporary Accounting Research. Vol. 4, No. 1, pp. 1-15
Ohlson, James A. / Ex post stockholder unanimity. A Complete and Simplified Treatment. September 1985; In: Journal of Banking and Finance. Vol. 9, No. 3, pp. 387-399
Ohlson, James A.; Penman, Stephen H. / Volatility increases subsequent to stock splits: An empirical aberration. June 1985; In: Journal of Financial Economics. Vol. 14, No. 2, pp. 251-266
OHLSON, JAMES A. / The Structure of Asset Prices and Socially Useless/Useful Information. December 1984; In: The Journal of Finance. Vol. 39, No. 5, pp. 1417-1435
HAKANSSON, NILS H.; KUNKEL, J. GREGORY; OHLSON, JAMES A. / Sufficient and Necessary Conditions for Information to have Social Value in Pure Exchange. December 1982; In: The Journal of Finance. Vol. 37, No. 5, pp. 1169-1181
Garman, Mark B.; Ohlson, James A. / Valuation of risky assets in arbitrage-free economies with transactions costs. September 1981; In: Journal of Financial Economics. Vol. 9, No. 3, pp. 271-280
OHLSON, JAMES A.; GARMAN, MARK B. / A Dynamic Equilibrium for the Ross Arbitrage Model. June 1980; In: The Journal of Finance. Vol. 35, No. 3, pp. 675-684
Ohlson, James A. / On financial disclosure and the behavior of security prices. December 1979; In: Journal of Accounting and Economics. Vol. 1, No. 3, pp. 211-232
Ohlson, James A. / Risk, return, security-valuation and the stochastic behavior of accounting numbers. June 1979; In: Journal of Financial and Quantitative Analysis. Vol. 14, No. 2, pp. 317-336
Ohlson, James A. / On the theory of residual analyses and abnormal performance metrics. October 1978; In: Australian Journal of Management. Vol. 3, No. 2, pp. 175-193
Ohlson, J. A.; Ziemba, W. T. / Portfolio selection in a lognormal market when the investor has a power utility function. 1976; In: Journal of Financial and Quantitative Analysis. Vol. 11, No. 1, pp. 57-71
Rosenberg, Barr; Ohlson, James A. / The stationary distribution of returns and portfolio aeparation in capital markets: A fundamental contradiction. 1976; In: Journal of Financial and Quantitative Analysis. Vol. 11, No. 3, pp. 393-402
Ohlson, James A.; Kallio, Markku / A note on the representation of bounded utility functions defined on [a,∞). June 1975; In: Journal of Financial and Quantitative Analysis. Vol. 10, No. 2, pp. 377-379
Ohlson, James A. / Portfolio selection in a log-stable market. June 1975; In: Journal of Financial and Quantitative Analysis. Vol. 10, No. 2, pp. 285-298
Chapters, Conference Papers, Creative and Literary Works
Ohlson, James A. / The asymptotic validity of quadratic utility as the trading interval approaches zero. January 2006; Stochastic Optimization Models In Finance (2006 Edition). pp. 221-234
Scholarly Books, Monographs, Reports and Case Studies
Ohlson, James; Gao, Zhan / Earnings, earnings growth and value. 2006; Vol. 1
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