ohlson的一篇文章，题目：Expected EPS and EPS growth as Determinants of value.

ohlson模型是在资本市场会计中广泛使用的模型之一，他将股票价格和会计数字直接联系在一起，而且这个模型很好地揭示了超额受益的来源。是目前应用最广泛的模型之一。

这是ohlson的另一篇文章

下面是ohlson的英文介绍。因为资金紧张，所以此帖收费，请原谅。

Professor James A. Ohlson is the W. P. Carey Chair in Accountancy at the W. P. Carey School of Business, Arizona State University. Prior to joining the W. P. Carey School of Business, Professor Ohlson served on the faculties of New York University, Columbia University, University of California at Berkeley, and Stanford University. He is recipient of the American Accounting Association Outstanding Educator Award and has three times won awards for notable contributions to the accounting literature.

Professor Ohlson’s work over the past fifteen years has focused primarily on how equity value depends on current and future realizations of accounting data. The widely known “Ohlson model” was the first to provide an integrated framework of earnings, expected earnings, dividends, and book value as they relate to equity value. In this context, the residual income valuation model, which has had a profound effect on both teaching and practice, takes on a critical role. Professor Ohlson’s more recent notable work establishes how a firm’s equity value relates to expected earnings and their growth. Over the years he has lectured extensively to practitioner and academic audiences in Europe and Asia as well as North America.

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[此贴子已经被作者于2005-1-13 1:02:18编辑过]