Results 11 to 20 of about 13,797,932 (205)
A Modified Ohlson (1995) Model and Its Applications [PDF]
European Accounting Review, 2021 This is the final version. Available on open access from Routledge via the DOI in this record ; In this paper, I explore a modified Ohlson (1995) model, which incorporates future positive net present value (NPV) investments. I first utilize an approach to simultaneously estimate the parameters in the linear information dynamic alongside the cost of ...
P Wang (1542061)
core +10 more sources
Relevance of Discrecionary Accruals in Ohlson Model: the Case of Mexico [PDF]
Journal of Entrepreneurship, Management and Innovation, 2012 This study applied the modified Jones´ model (1991) for selected companies of Mexico. This model aims to assess the impact of Discretionary Accrual Information (DAI) on financial reporting statements, in order to identify the value relevance of “earnings
Rocío Durán-Vázquez +2 more
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Ohlson Model-Based Valuation of Companies in European Emerging Markets [PDF]
Moscow University Economics Bulletin, 2019 This article examines the Ohlson model as an alternative way to explain the dynamics of public companies’ market quotations in emerging countries of Europe. In general, Ohlson model is an econometric model that takes into account companies’ financial statements and parameter of “other” information.
Nikolaj Berzon, Adil Khassanov
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RELEVANSI NILAI INFORMASI AKUNTANSI DENGAN MODEL VALUASI OHLSON [PDF]
Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2017 Penelitian ini bertujuan menguji pengaruh nilai buku ekuitas dan nilai laba per saham terhadap nilai perusahaan dengan model valuasi Ohlson (1995) dan informasi kondisi laba/rugi perusahaan terhadap relevansi nilai yang terjadi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013 ...
Randy Kuswanto, Prima Aprilyani Rambe, Sri Ruwanti
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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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Ohlson model by panel cointegration with Mexican data
Contaduría y Administración, 2010 In this study we use cointegration methods to investigate the relationship between the variables of the Ohlson model (stock price, earnings per share and book value) with panel data. The cointegration tests were applied at individual and group level (by all firms, and by sectors).
Arturo Lorenzo Valdés +1 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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Ohlson Model Testability: Empirical Tests Findings [PDF]
Brazilian Business Review, 2004 O artigo analisa a testabilidade empírica do modelo de Ohlson (MO). A metodologia utilizada contemplou: (i) pesquisa exploratória, quanto aos objetivos do estudo; (ii) pesquisa bibliográfica, quanto aos procedimentos aplicados; e (iii) pesquisa qualitativa, quanto à abordagem do problema.
César Medeiros Cupertino +1 more
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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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Value Relevance of Accounting Information from PSAK 72
Jurnal Akuntansi dan Keuangan, 2022 This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized ...
Natatsa Rizqina Mubarika +1 more
doaj +1 more source