Results 1 to 10 of about 21,735,201 (210)
The Role of Assumptions in Ohlson Model Performance: Lessons for Improving Equity-Value Modeling [PDF]
Mathematics, 2021 In this paper, we test whether the short-run econometric conditions for the basic assumptions of the Ohlson valuation model hold, and then we relate these results with the fulfillment of the short-run econometric conditions for this model to be effective.
Olga Fullana +2 more
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The Ohlson Model of Evaluation of Companies: Tutorial for Use [PDF]
Brazilian Business Review, 2004 The article analyzes the structuring and applicability of the Ohlson Model (MO). The methodology used considered: (i) exploratory research as to the objectives of the study; (ii) bibliographical research as to the procedures applied; and (iii) qualitative research as to the addressing of the problem. The review of the literature covered both the origin
Cupertino, César Medeiros +1 more
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PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS
INVENTORY: JURNAL AKUNTANSI, 2019 <p><em>The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all nine industrial sector companies listed.
Anny Widiasmara, Henny Catur Rahayu
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Analysis of The Bankruptcy of Companies with Altman Model and Ohlson Model
Management Analysis Journal, 2020 Often companies that have been operating for a certain period forced to disperse because of increased financial distress that caused bankruptcy. There are two models that can be used to predict bankruptcy of companies, that is Altman model (Z-score) and Ohlson model.
Dwi Cahyaningdyah, Andi Septian Najib
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Relevance of Discretionary Accruals in Ohlson Model: the Case of Mexico [PDF]
Journal of Entrepreneurship, Management and Innovation, 2012 Este estudio aplicó el modelo de Jones modificado (1991) para empresas seleccionadas de México. Este modelo tiene como objetivo evaluar el impacto de la Información de Devengo Discrecional (DAI) en los estados de información financiera, con el fin de identificar la relevancia del valor de la "calidad de las ganancias".
Rocío Durán-Vázquez +2 more
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Bankruptcy Prediction Analysis of General Insurance Companies Using the Ohlson Model
International Journal of Global Operations ResearchGeneral insurance companies play an important role in maintaining economic stability by transferring financial risks from individuals and companies to insurance companies. However, insurance companies are not immune to the risk of bankruptcy that can arise due to factors such as inability to manage claims, premium fluctuations, and insufficient capital.
Asthie Zaskia Maharani, Sania Bisyarah
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An Empirical Investigation of the Ohlson Model–A Panel Cointegration Approach
Australasian Accounting, Business and Finance Journal, 2014 This paper uses a panel cointegration method to test the Ohlson (1995) model. Sample firms are selected from US listed companies during the period from 1986 to 2004. The analysis is focussed on whether the fundamental value of corporations cointegrates with market value.
Lee, Shih-Cheng +2 more
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Financial Distress Analysis Using the Ohlson Model in Indonesian State Owned Enterprises
Journal of Accounting and Finance Management, 2023 This study aims to analyze financial distress conditions using the Ohlson financial distress model in SOEs Non-Financial Sector for the 2017-2020 financial year performance period. The object of analysis is non-financial and banking SOEs registered under
Krismularso Seno Pamungkas
semanticscholar +1 more source
The Impact of Corporate Governance on the Cost of Equity for Russian Companies in the Ohlson Model
Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 2021 The purpose of this paper is to identify key indicators of corporate governance that affect the market value of Russian companies. To this end, we examine the possibility of modifying the Ohlson model of evaluating stock price dynamics in public ...
A. Khassanov
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Ohlson Model Testability: Empirical Tests Findings [PDF]
Brazilian Business Review, 2004 This paper analyses the empirical testability of Ohlson Model (OM). The methodology used comprises: (i) exploratory research with regards to the study objective; (ii) bibliography research with regards to the applicable procedures; and (iii) qualitative research with regards to problem approach.
César Medeiros Cupertino +1 more
openaire +2 more sources