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The Feltham-Ohlson (1995) Model: Empirical Implications
15 references·6 citing·39 second hop
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 1994The Accounting Based Valuation of Corporate R&D512 cited
  • 2001Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective312 cited
  • 1999Implementing Residual Income Valuation With Linear Information Dynamics307 cited
  • 2000Stock Returns and Accounting Earnings273 cited
  • 2000Conservative accounting and equity valuation254 cited
  • 2002Valuation of the Debt Tax Shield165 cited
  • 1998Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates143 cited
  • 1999Accruals, Cash Flow and Equity Values133 cited
  • 1998Testing the Ohlson Model: V or Not V, that is the Question

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65 cited

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  • 2009Total factor productivity and shareholder returns in banking58 cited
  • 2000Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients44 cited
  • 2014Customer Franchise—A Hidden, Yet Crucial, Asset44 cited
  • 2012Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage41 cited