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Accounting data and value : the basic results
Ohlson, James A. - In: Contemporary accounting research : a journal of the … 26 (2009) 1, pp. 231-259
Persistent link: https://www.econbiz.de/10003887003
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Accounting disclosures and the market's valuation of oil and gas properties
Harris, Trevor S. - In: The accounting review : a publication of the American … 62 (1987) 4, pp. 651-670
Persistent link: https://www.econbiz.de/10001045635
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.; Bilinski, Pawel - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
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Aggregate accounting earnings can explain most of security returns : the case of long return intervals
Easton, Peter D. - In: Journal of accounting & economics 15 (1992) 2, pp. 119-142
Persistent link: https://www.econbiz.de/10001330746
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Equity value as a function of (eps1, eps2, dps1, bvps, beta) : concepts and realities
Ohlson, James A.; Johannesson, Erik - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 70-99
Persistent link: https://www.econbiz.de/10011581785
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Equity value as a function of (eps1, eps2, dps1, bvps, beta) : concepts and realities ; discussion of Ohlson and Johannesson
Nekrasov, Alexander - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 100-105
Persistent link: https://www.econbiz.de/10011581786
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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 (IF...
Jamal, Karim - 2013
The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...
Persistent link: https://www.econbiz.de/10012710671