World's Best Scientists 2026 revealed!

D-Index & Metrics

Business and Management

D-Index
40
Citations
32770
World Ranking
1615
National Ranking
65

Economics and Finance

D-Index
41
Citations
32871
World Ranking
2102
National Ranking
55

Overview

James A. Ohlson is affiliated with the Hong Kong Polytechnic University in China. Their research focuses primarily on the fields of Business, Management and Accounting, and Economics, Econometrics and Finance. Within these fields, Ohlson's work spans several specialized subfields including Accounting, Finance, Economics and Econometrics, Strategy and Management, and Management Science and Operations Research.

Their work addresses a range of topics, notably:

  • Auditing, Earnings Management, Governance
  • Financial Markets and Investment Strategies
  • Financial Reporting and Valuation Research
  • Forecasting Techniques and Applications
  • Decision-Making and Behavioral Economics
  • Fiscal Policy and Economic Growth
  • Complex Systems and Time Series Analysis

Ohlson has contributed to multiple publication venues, with a particular concentration in:

  • SSRN Electronic Journal
  • Review of Accounting Studies
  • Accounting Economics and Law - A Convivium
  • Asia-Pacific Journal of Accounting & Economics
  • Journal of Accounting Auditing & Finance

Their recent papers include:

  • "Researchers' data analysis choices: an excess of false positives?", 2021, Review of Accounting Studies
  • "Empirical Accounting Seminars: Elephants in the Room", 2023, Accounting Economics and Law - A Convivium

Frequent co-authors collaborating with Ohlson include:

  • Erik Johannesson
  • Sophia Weihuan Zhai
  • Agnes Cheng
  • K.C. Kenneth Chu
  • William T. Ziemba

James A. Ohlson's research investigates key issues related to financial reporting and the explanatory power of variables in accounting studies. Their work intersects rigorous empirical methods with practical questions related to forecasting, governance, and market strategies. The blend of subfields covered reflects a broad analytical scope applied across accounting and finance, accompanied by an interest in behavioral economics and complex systems analysis.

Best Publications

  • FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY

    James A. Ohlson

  • Earnings, Book Values, and Dividends in Equity Valuation*

    James Arvid Ohlson

  • Valuation and Clean Surplus Accounting for Operating and Financial Activities

    Gerald A. Feltham;James A. Ohlson

  • Expected EPS and EPS Growth as Determinantsof Value

    James Arvid Ohlson;Beate E. Juettner-Nauroth

  • Uncertainty resolution and the theory of depreciation measurement

    Gerald A. Feltham;James Arvid Ohlson

  • Aggregate accounting earnings can explain most of security returns: The case of long return intervals☆

    Peter D. Easton;Trevor S. Harris;James Arvid Ohlson

  • Book Rate-of-Return and Prediction of Earnings Changes: An Empirical Investigation

    Robert N. Freeman;James A. Ohlson;Stephen H. Penman

  • Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension

    Baruch Lev;James A. Ohlson

  • On Transitory Earnings

    James Arvid Ohlson

  • Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective

    James Arvid Ohlson

  • The theory of value and earnings, and an introduction to the Ball‐Brown analysis*

    James Arvid Ohlson

  • Volatility increases subsequent to stock splits: An empirical aberration

    James Arvid Ohlson;Stephen H. Penman

  • A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings*

    James Arvid Ohlson

  • Residual Earnings Valuation With Risk and Stochastic Interest Rates

    Gerald A. Feltham;James Arvid Ohlson

  • Disaggregated Accounting Data as Explanatory Variables for Returns

    James A. Ohlson;Stephen H. Penman

  • Sufficient and Necessary Conditions for Information to have Social Value in Pure Exchange

    Nils H. Hakansson;J. Gregory Kunkel;James Arvid Ohlson

  • On Accounting-Based Valuation Formulae*

    James Arvid Ohlson

  • Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations

    James A. Ohlson;Pervin K. Shroff

  • The Feltham-Ohlson (1995) Model: Empirical Implications

    Jing Liu;James A. Ohlson

  • Accrual accounting and equity valuation

    James Arvid Ohlson;Xiao Jun Zhang;Xiao Jun Zhang

  • Systematic Risk of the CRSP Equal-Weighted Common Stock Index: A History Estimated by Stochastic-Parameter Regression

    James Ohlson;Barr Rosenberg

Frequent Co-Authors

Stephen H. Penman
Stephen H. Penman Columbia University
Shyam Sunder
Shyam Sunder Yale University
Theodore E. Christensen
Theodore E. Christensen University of Georgia
Robert J. Bloomfield
Robert J. Bloomfield Cornell University
Martin Walker
Martin Walker University of Manchester
Joshua Livnat
Joshua Livnat New York University
Baruch Lev
Baruch Lev New York University
Scott A. Richardson
Scott A. Richardson London Business School

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