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A Literature Review on Ohlson (1995)

Author

Listed:
  • Pooja Kumari
  • Chandra Sekhar Mishra

Abstract

This paper presents the review of the literature focussed on Ohlson, J.A., 1995. (Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11, 661—687). Firstly an overview then theoretical and empiricalresearch directly related to this work are presented, based on articles cited this work. Further, some bibliometric facts about the study are added. The bibliometric analysis is based on twelve reputed journals of accounting- Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Business Finance and Accounting, Accounting Horizons, The European Accounting Review, Journal of Accounting Auditing and Finance, Accounting and Business Research, A Journal of Accounting, Finance and Business Studies and The International Journal of Accounting. Our findings of bibliometric facts come up with most influenced author, university and country by Ohlson (1995) and followed by keyword analysis.

Suggested Citation

  • Pooja Kumari & Chandra Sekhar Mishra, 2017. "A Literature Review on Ohlson (1995)," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 9(2), pages 2847-2847, December.
    • Handle: RePEc:mth:ajfa88:v:9:y:2017:i:2:p:2847
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    References listed on IDEAS

    as
    1. Brown, Stephen & Lo, Kin & Lys, Thomas, 1999. "Use of R2 in accounting research: measuring changes in value relevance over the last four decades," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 83-115, December.
    2. Ballas, Apostolos A. & Hevas, Dimosthenis L., 2005. "Differences in the valuation of earnings and book value: Regulation effects or industry effects?," The International Journal of Accounting, Elsevier, vol. 40(4), pages 363-389.
    3. Chan, Kam C. & Chan, Kam C. & Seow, Gim S. & Tam, Kinsun, 2009. "Ranking accounting journals using dissertation citation analysis: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 875-885, August.
    4. Ballas, Apostolos & Hevas, Dimosthenis L., 2005. "Response to commentary on "Differences in the valuation of earnings and book value: Regulation effects or industry effects?"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 395-397.
    5. Andrew Ang & Jun Liu, 2001. "A General Affine Earnings Valuation Model," Review of Accounting Studies, Springer, vol. 6(4), pages 397-425, December.
    6. Kam C. Chan & Kartono Liano, 2009. "Threshold citation analysis of influential articles, journals, institutions and researchers in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 59-74, March.
    7. Zhang, GC, 2000. "Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 38(2), pages 271-295.
    8. Colin D. B. Clubb, 2013. "Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework," Review of Accounting Studies, Springer, vol. 18(2), pages 360-385, June.
    9. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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