Results 161 to 170 of about 21,735,201 (210)

An empirical examination of the Ohlson (1995) model

South African Journal of Accounting Research, 2006
This paper examines the Ohlson (1995) model and documents its validity in explaining share prices using data for 129 firms continuously listed on the Johannesburg Securities Exchange (JSE hereafter), over a twelve year period. More specifically, cross-sectional multiple regressions and panel data least squares procedures are used to examine whether ...
G Swartz, M Negash
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Applying the Ohlson and Feltham-Ohlson Models for Equity Valuation: Some Accounting Considerations

SSRN Electronic Journal, 2003
This paper is designed as a secondary research that summarizes major findings related to the equity valuation models of James Ohlson (1995) and Gerald Feltham & James Ohlson (1995) from the viewpoint of their application in real world circumstances and with only publicly available information at hand.
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Intellectual Capital Disclosure and Corporate Governance Terhadap Biaya Ekuitas dengan Pendekatan Model Ohlson

Jurnal Manajemen dan Akuntansi Medan
Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used.
Muhammad Rivandi, Rini Susanti, Marlina Marlina, Desyani Umar   +3 more
semanticscholar   +1 more source

Prediction of Financial Failure in Borsa Istanbul Insurance Companies with the Altman Z” Score and Ohlson’s O-Model

Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
The financial performance of companies has always been a subject of interest for both researchers and investors. There are many methods used to measure financial performance.
Cemil Şenel, Bengü Berika Kalfa
semanticscholar   +1 more source

Multi-Lagged Specification of the Ohlson Model

Journal of Accounting, Auditing & Finance, 1999
This paper extends the study by Bar-Yosef, Callen, and Livnat (BCL) (1996), in which they test the single lagged formulation of the Ohlson (1995) linear valuation model by assuming that book values, earnings, and dividends are the underlying primitives in a multi-lagged Garman-Ohlson (1980) framework.
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Empirical applications of the Ohlson [1995] and Feltham and Ohlson [1995, 1996] valuation models

Managerial Finance, 1999
Outlines the key features of the Ohlson (1995) and Feltham and Ohlson (1995, 1996) models, which relate share values to current accounting numbers, and reviews research on their empirical application. Identifies some inconsistencies in results and directions for future research.
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Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson

Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBMA)
Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used.
Muhammad Rivandi, Elsa Meirina, Dewi Zulvia, Febsri Susanti   +3 more
semanticscholar   +1 more source

RE-ESTIMATIONS OF THE ZMIJEWSKI AND OHLSON BANKRUPTCY PREDICTION MODELS

Advances in Accounting, 2003
Abstract Current accounting research uses the Zmijewski (1984) and Ohlson (1980) bankruptcy prediction models as proxies for financial distress/bankruptcy. Such use assumes that the models’ predictive powers transcend to time periods, industries, and financial conditions outside of those used to originally develop the models.
John Stephen Grice, Michael T Dugan
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Inferring the Cost of Capital Using the Ohlson–Juettner Model

Review of Accounting Studies, 2003
We compare risk premia (RP) inferred using the Ohlson-Juettner (RPOJ) and residual income valuation (RPRIV) models in three ways: (1) correlation with risk factors; (2) correlation with RP estimated by multiplying current realizations of risk factors by coefficients obtained from regressing prior-year RP on prior-year risk factors; and (3) correlation ...
Dan Gode, Partha Mohanram
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Using of Ohlson Model for Express Valuation of the Company

Auditor, 2016
Th e article discusses the prospect of using the model of Ohlson to conduct a rapid assessment of the market value of the company. Model of added value have a high reliability of the fi nal calculations with a high quality of accounting in the company.
K. Ordov, null Ордов
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