Table of contents
Empirical applications of the Ohlson [1995] and Feltham and Ohlson [1995, 1996] valuation models
Thomas L. StoberOutlines 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…
Fundamental and macroeconomic information for the security prices valuation: the French case
Isabelle MartinezSummarizes previous research on the links between share prices, accounting earnings and fundamentals (i.e. financial variables); identifies value‐relevant fundamentals used by…
Multinationality, profitability and firm value
Fouad K. AlNajjar, Ahmed Riahi‐BelkaouiPresents a study of the importance of multinationality in predicting firm valuation and profitability using Ohlson’s (1988, 1991) valuation model as a basis for model development…
An empirical investigation of conservatism in book value measurement
Mark P. BaumanOutlines the role of the conservatism inherent in generally accepted accounting principles in Ohlson’s (1995) and Feltham and Ohlson’s (1995) valuation models and compares it with…
Influences on the value relevance of equity and net income in the UK
William P. ReesDiscusses the increasing use of valuation models in accounting and finance research, identifies potential difficulties in the conventional model and develops a simple version…
The substitution of net value added for earnings in equity valuation
Ahmed Riahi‐Belkaoui, Ronald D. PicurOutlines the valuation models of Ohlson (1995) and Feltham and Ohlson (1995), which relate share prices to accounting data, and develops a version which substitutes net value…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson