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Original Articles

The explanatory and predictive power of different specifications of the Ohlson (1995) valuation models

Pages 315-341 | Published online: 10 Nov 2010

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Begoña Giner & Raul Iñiguez. (2006) An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings. Accounting and Business Research 36:3, pages 169-190.
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Begoña Giner Inchausti & Raúl Íñiguez Sánchez. (2006) La capacidad de los modelos Feltham-Ohlson para predecir el resultado anormal: una aplicación empírica. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 35:132, pages 729-759.
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Articles from other publishers (23)

Olga Fullana, Mariano González & David Toscano. (2021) The Role of Assumptions in Ohlson Model Performance: Lessons for Improving Equity-Value Modeling. Mathematics 9:5, pages 513.
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Sebastian Anesten, Niclas Möller, Kenth Skogsvik & Stina Skogsvik. (2019) The pricing accuracy of alternative equity valuation models: Scandinavian evidence. Journal of International Financial Management & Accounting 31:1, pages 5-34.
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Stefania VeltriStefania Veltri. 2020. Mandatory Non-financial Risk-Related Disclosure. Mandatory Non-financial Risk-Related Disclosure 99 114 .
Denise A. Jones. (2017) Using real options theory to explain patterns in the valuation of research and development expenditures. Review of Quantitative Finance and Accounting 51:3, pages 575-593.
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Ana Paula Matias Gama, Liliane Cristina Segura & Marco Antonio Figueiredo Milani FilhoAna Paula Matias Gama, Liliane Cristina Segura & Marco Antonio Figueiredo Milani Filho. 2017. Equity Valuation and Negative Earnings. Equity Valuation and Negative Earnings 19 41 .
Arturo Leccadito & Stefania Veltri. (2014) A regime switching Ohlson model. Quality & Quantity 49:5, pages 2015-2035.
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Mohamad H. Atyeh & Wael Al-Rashed. (2015) Correlation among Cost of Capital, Book Values and Shares Prices: The Case of Kuwait Listed Companies. Journal of Economics, Business and Management 3:1, pages 136-139.
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Shih-Cheng Lee, Chien-Ting Lin & Min-Teh Yu. (2012) A fractional cointegration approach to testing the Ohlson accounting based valuation model. Review of Quantitative Finance and Accounting 41:3, pages 535-547.
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Teresa duarte Atoche, José ángel Pérez lópez & Jose antonio Camúñez ruiz. (2012) La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil. Revista de Contabilidad 15:2, pages 257-286.
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Teresa Duarte Atoche, José Ángel Pérez López & José Antonio Camúñez Ruiz. (2012) Estudio de los gastos de I+D :un análisis empírico en el sector del automóvil. Estudios Gerenciales 28:124, pages 45-65.
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Gishan Dissanaike & Kim‐Hwa Lim. (2010) The Sophisticated and the Simple: the Profitability of Contrarian Strategies. European Financial Management 16:2, pages 229-255.
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Christian Mandl, Sebastian Lobe, Klaus Röder & Martina Dürndorfer. (2010) Fundamental valuation of extra-financial information. Corporate Ownership and Control 8:1, pages 296-320.
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Adibah Jamaluddin, Nor’Azam Mastuki & Asyaari Elmiza Ahmad. (2009) Corporate Governance Reform and the Value Relevance of Equity Book Value and Earnings in Malaysia. Journal of Financial Reporting and Accounting 7:2, pages 41-59.
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Alex Faseruk & Alex Faseruk. (2008) A review of accrual accounting and cash flow techniques for use in equity valuation. Management Research News 31:6, pages 418-433.
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Sascha H. Mölls & Michael Strauß. (2007) Bewertungsrelevanz der RechnungslegungValue-relevance of accounting information. Journal of Business Economics 77:9, pages 955-996.
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Ran Barniv & Mark Myring. (2006) An International Analysis of Historical and Forecast Earnings in Accounting-Based Valuation Models. Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting 33:7-8, pages 1087-1109.
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Alan Gregory, Walid Saleh & Jon Tucker. (2005) A UK Test of an Inflation-Adjusted Ohlson Model. Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting 32:3-4, pages 487-534.
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Goesta Jamin. (2008) Investment Performance of Residual Income Valuation Models on the German Stock Market. SSRN Electronic Journal.
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Rickard Olsson. (2002) Implications of Constant Growth of Abnormal Earnings in Perpetuity for Equity Premia, Discount Rates, Earnings, Dividends, Book Values and Key Financial Ratios. An Extension of Claus and Thomas. SSRN Electronic Journal.
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Mariano Gonzalez-Sanchez, Juan M. Nave & David Toscano. (2013) Testing the Building Blocks of the Ohlson-Feltham-Ohlson Models. SSRN Electronic Journal.
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Eddie Gerba. (2013) Reconnecting Investment to Stock Markets: The Role of Corporate Net Worth Evaluation. SSRN Electronic Journal.
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Mostafa Emami, Amrollah Amini & Alireza Emami. (2012) The Impact of Earnings Management and Expectations Management on the Usefulness of Earnings and Analyst Forecasts in Firm Valuation. SSRN Electronic Journal.
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Joachim Landstrom. (2011) A Note on the Persistence of Residual Income. SSRN Electronic Journal.
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