Relevant bibliographies by topics / Ohlson valuation model (EBO)

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Academic literature on the topic 'Ohlson valuation model (EBO)'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Ohlson valuation model (EBO)"

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Astuti, Yuni, and Zulfanita Dien. "Comparative Analysis of EBO and Relative Valuation Models for Banking Stocks in the Jakarta Stock Exchange." Journal of Business and Management Review 6, no. 6 (2025): 620–32. https://doi.org/10.47153/jbmr.v6i6.1704.

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Research Aims: Valuation was one of the most important parts in stock investing to find the valuable and cheapest stock. Thus, investors could get bigger capital gains and dividend yields. This research aimed to determine the best valuation model for bank stocks in the Jakarta Stock Exchange (JCI) and which is the best variable for its to predict the bank stock price itself. Design/methodology/approach: This research used a quantitative approach with secondary data of 13 banks listed in JCI during 2021-2024. Data were analysed by multiple regression techniques to obtain the R2 value and partia
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Неупокоева, Т. Э., and И. Н. Галкин. "Classification of Modern Methods of Business Valuation." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 24, 2024): 239–46. http://dx.doi.org/10.26163/gief.2024.68.90.034.

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В статье проводится обзор и дается сравнительная характеристика как классических подходов и методов оценки бизнеса, так и современных, нестандартных (опционные методы, метод EBO, методы на основе машинного обучения). Анализируются их преимущества и недостатки, определяются сферы применения. По результатам исследования уточняется и дополняется существующая классификация методов оценки бизнеса, куда впервые авторами включается оценочный метод на основе машинного обучения, классифицируемый ими как метод сравнительного подхода. Делается вывод о перспективности данного метода, его ограничениях, а т
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Lo, Kin, and Thomas Lys. "The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications." Journal of Accounting, Auditing & Finance 15, no. 3 (2000): 337–67. http://dx.doi.org/10.1177/0148558x0001500311.

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The work of Ohlson (1995) and Feltham and Ohlson (1995) had a profound impact on accounting research in the 1990s. In this paper, we first discuss this valuation framework, identify its key features, and put it in the context of prior valuation models. We then review the numerous empirical studies that are based on these models. We find that most of these studies apply a residual income valuation model without the information dynamics that are the key feature of the Feltham and Ohlson framework. We find that few studies have adequately evaluated the empirical validity of this framework. Moreov
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Berzon, Nikolaj, and Adil Khassanov. "Ohlson Model-Based Valuation of Companies in European Emerging Markets." Moscow University Economics Bulletin 2019, no. 5 (2019): 92–115. http://dx.doi.org/10.38050/01300105201956.

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This article examines the Ohlson model as an alternative way to explain the dynamics of public companies’ market quotations in emerging countries of Europe. In general, Ohlson model is an econometric model that takes into account companies’ financial statements and parameter of “other” information. The purpose of this study is to conduct a comparative analysis of the ability of Ohlson model to estimate the value of companies in emerging markets of Europe. The scientific novelty lies in the following fact: this paper is the first empirical research that simultaneously tests the significance of
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Soon, Wai Leong, and Rohaida Basiruddin. "A Conceptual Framework for A Corporate Finance Valuation Method." Business Management and Strategy 9, no. 2 (2018): 54. http://dx.doi.org/10.5296/bms.v9i2.13731.

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The Ohlson Model and its variants have been widely studied by researchers for value relevance of accounting information. It has been used to predict share prices and to assess the fundamental value of a firm. The original Ohlson Model does not clearly define the non-accounting information variables as the linear information dynamics variables. In relation to that, we propose a conceptual framework that includes the Piotroski F-Score, trading liquidity and systematic risk as the linear information dynamics variables in the Ohlson Model to improve prediction of share prices and forecasting capac
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Yuliarini, Sarah. "Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson." AKRUAL: Jurnal Akuntansi 1, no. 2 (2010): 171. http://dx.doi.org/10.26740/jaj.v1n2.p171-189.

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AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary,
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Ahmed, Anwer S., Richard M. Morton, and Thomas F. Schaefer. "Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model." Journal of Accounting, Auditing & Finance 15, no. 3 (2000): 271–92. http://dx.doi.org/10.1177/0148558x0001500305.

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We empirically investigate the effects of accounting conservatism on (1) the stock market valuation of operating assets in the context of the Feltham-Ohlson (1996) model and (2) the weight on operating assets in the Feltham-Ohlson abnormal operating earnings dynamics (hereafter referred to as the LIM conservatism parameter). Consistent with the Feltham-Ohlson (1996) model, we find that accounting-based conservatism proxies are positively related to the valuation weight on operating assets. Furthermore, the accounting-based conservatism proxies have incremental explanatory power even after cont
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Vergos, Konstantinos, Apostolos G. Christopoulos, and Vasilios Kalogirou. "Macroeconomic Factors and Company Value in the Context of the Ohlson Residual Income Valuation Model." International Journal of Sustainable Economies Management 2, no. 2 (2013): 1–11. http://dx.doi.org/10.4018/ijsem.2013040101.

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Over the past decades the Ohlson Residual Income Model for equity valuation has drawn much attention concerning its advantages when compared to traditional models (DDM, FCFM). This paper attempts to empirically investigate the validity of the Ohlson Residual Income model using data from the Greek economy over the period 1969-2001. By using multiple regression analysis and by incorporating macroeconomic factors as explanatory variables, we investigate the link of accounting and macroeconomic factors in the market valuation of major Greek companies listed in the Athens Stock exchange. We find th
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Ордов and K. Ordov. "Using of Ohlson Model for Express Valuation of the Company." Auditor 2, no. 4 (2016): 34–37. http://dx.doi.org/10.12737/18995.

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Th e article discusses the prospect of using the model of Ohlson to conduct a rapid assessment of the market value
 of the company. Model of added value have a high reliability of the fi nal calculations with a high quality of accounting
 in the company.
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Myers, James N. "Implementing Residual Income Valuation With Linear Information Dynamics." Accounting Review 74, no. 1 (1999): 1–28. http://dx.doi.org/10.2308/accr.1999.74.1.1.

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Residual income (RI) valuation is a method of estimating firm value based on expected future accounting numbers. This study documents the necessity of using linear information models (LIMs) of the time series of accounting numbers in valuation. I find that recent studies that make ad hoc modifications to the LIMs contain internal inconsistencies and violate the no arbitrage assumption. I outline a method for modifying the LIMs while preserving internal consistency. I also find that when estimated as a time series, the LIMs of Ohlson (1995), and Feltham and Ohlson (1995) provide value estimates
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Dissertations / Theses on the topic "Ohlson valuation model (EBO)"

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Яременко, Наталія Сергіївна, Наталья Сергеевна Яременко, Nataliia Serhiivna Yaremenko та С. О. Хайлук. "Сучасні моделі оцінки вартості банку і можливість їх застосування в Україні". Thesis, ВД «ІНЖЕК», 2010. http://essuir.sumdu.edu.ua/handle/123456789/59575.

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PAREDES, Breno José Burgos. "Análise de valuation: aplicação do Modelo de Ohlson no mercado de ações brasileiro." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/19682.

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Submitted by Rafael Santana (rafael.silvasantana@ufpe.br) on 2017-07-14T18:10:27Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) DISSERTAÇÃO (2016-03-01) - BRENO JOSÉ BURGOS PAREDES.pdf: 904683 bytes, checksum: 2fbedea852f504c30d0284f3763b12b3 (MD5)<br>Made available in DSpace on 2017-07-14T18:10:27Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) DISSERTAÇÃO (2016-03-01) - BRENO JOSÉ BURGOS PAREDES.pdf: 904683 bytes, checksum: 2fbedea852f504c30d0284f3763b12b3 (MD5) Previous issue date: 2016-0
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Choi, Young-Soo. "The reliability and the applicability of the residual income-based valuation model : theoretical augmentation of the linear information dynamics model and its validity compared with Ohlson and Edwards-Bell-Ohlson approaches." Thesis, Lancaster University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.403802.

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Schuch, Gabriel Medaglia. "Modelo de Ohlson (1995) na avaliação de empresas : uma análise empírica no Brasil." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/75853.

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O presente trabalho realizou uma aplicação empírica do modelo de Ohlson (1995) para as principais empresas brasileiras listadas na BM&FBovespa no período de 1996 a 2010, buscando verificar a consistência do modelo na previsão dos preços das ações. Dado que o método para utilização deste modelo é divergente na literatura, para este estudo decidiu-se pela metodologia de dados em painel, a qual considera tanto as características individuais de cada empresa, quanto à fatores específicos de determinados períodos. Foram desenvolvidos dois testes empíricos para o modelo, um para a função de preço e o
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Li, Chun-Ming, and 李俊明. "Improvement of Predicted Stock Prices by the Fuzzy EBO Valuation Model." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/76795765820898187279.

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碩士<br>逢甲大學<br>會計與財稅研究所<br>90<br>Edwards-Bell-Ohlson (EBO) model has been one of the popular accounting valuation models. Many studies have shown that EBO model is an efficient method to assess firms’ intrinsic values. However, the empirical studies in this study show that the EBO model implemented in Lee (1996) highly relies on the predicted EPS and the predicted EPS growth rate. Hence, the movements of both variables greatly affect the valuation of firms. Meanwhile, the predicted EPS growth rate remains the same for the rest of years in that model. As a result, the calculated values of the fi
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Chou, Ting-Chieh, and 周庭楷. "Accounting Conservatism and Equity Valuation: Examination on Feltham & Ohlson Model." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/59910807612293079176.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>90<br>Accounting conservatism is important in the valuation framework recently developed by Feltham and Ohlson (1995). This study first investigates the extent to which accounting book values are conservative, relative to market values, by documenting the behavior of market-to-book value ratios over the 3 year-period 1998-2000 and examining cross-sectional tests of the Feltham and Ohlson (1995) valuation model in these years. The evidence generally shows there is a conservative bias in accounting book values, relative to market values. In addition, the model coeffic
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Swartz, Gary Edward. "An Empirical Examination of the Ohlson (1995) Valuation Model in South Africa." Thesis, 2006. http://hdl.handle.net/10539/1805.

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Faculty of Commerce School of Accountancy 9108665/p swartzg@soa.wits.ac.za<br>The debate on the determinants of firm value remains unresolved in finance research. This research report contributes to the debate by examining the validity of the Ohlson (1995) valuation model in South Africa. Using Johannesburg Securities Exchange data, this research report aims to identify whether the book value of assets, accounting (accrual) earnings, and abnormal cash dividends explain the behavior of South African share prices. The Ohlson (1995) model has been successfully tested in a number of recent stud
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Lin, Chun-Hua, and 林君樺. "Governance Mechanism, Systematic Risk and Ohlson Equity Valuation Model-Evidence from Taiwanese Semiconductor Firms-." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/q45p4t.

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碩士<br>中原大學<br>國際貿易研究所<br>98<br>In the past few years, the electronic industry has been playing an important role in promoting the economic growth of Taiwan. Particularly, with the government’s active promotion by providing the preferential subsidy program, and fully support from private enterprises due to their optimistic development potential, the semiconductor industry has become a key industry in the government’s industrial policies, and attracts the attention of investors. Therefore, this paper attempts to find out the appropriate evaluation model for the semiconductor industry, as an impo
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Hsu, Tse-Yu, and 許澤妤. "The threshold effects of macroeconomic indicators on stock prices: An application of Ohlson valuation model." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/2yy24x.

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碩士<br>中原大學<br>國際經營與貿易研究所<br>104<br>Equity valuation is important in the capital market. It provides good basis for evaluating the investment or mergers and acquisitions (M & A) of a firm as well as measuring the stability of financial markets. This thesis rewrites the Ohlson (1995) equity valuation model as a panel smooth transition regression (PSTR) framework with the ratio of foreign shareholders as the proxy of other information and two macroeconomic indicators－monitoring indicators and exchange rate－as the transition variables. The constructed models can evaluate the nonlinear, smooth tran
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Lin, Chin-Yi, and 林進意. "The Application of STARX Model in Ohlson Equity Valuation Model-The Evidence of Dow Jones listed firms in America." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/42275656224785184265.

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碩士<br>中原大學<br>國際貿易研究所<br>94<br>Under the incompleteness of stock market and risk-averse investor’s arbitrage behavior, the equity valuation model must be nonlinear. That is ignored by the original linear Ohlson (1995) model. Based on the concept of STARX model derived by Mcmillian (2001), this paper revises the original linear Ohlson model by permitting multi-lagged specification in book value and abnormal earning and adding nonlinear term representing gain in arbitrage. Then I set up the generalized linear Ohlson and two kinds of nonlinear Ohlson model (NLOM-Logistic and NLOM-Exponential) and
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Book chapters on the topic "Ohlson valuation model (EBO)"

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Saha, Amitav, and Sudipta Bose. "The Value Relevance of Financial and Non-Financial Information." In Value Relevance of Accounting Information in Capital Markets. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1900-3.ch015.

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Value-relevance research is an important domain of modern capital market research. Accounting researchers have used the value-relevance research framework in many ways with the aim of measuring whether accounting information has a predicted association with equity market values. One of the most widely used models in value-relevance research is a modification of the Ohlson (1995) market valuation model in which the market value of a firm's equity is presumed to be a function of its book value of equity and abnormal earnings. Furthermore, using the Ohlson (1995) model, accounting researchers hav
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