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Volume 25, Issue 12
1 December 1999
Managerial Finance Cover Image for Volume 25, Issue 12
Literature Review| December 01 1999

Empirical applications of the Ohlson [1995] and Feltham and Ohlson [1995, 1996] valuation models Available to Purchase

Thomas L. Stober
Thomas L. Stober
Associate Professor of Accountancy, Notre Dame
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-7743
Print ISSN: 0307-4358
© MCB UP Limited
1999
Managerial Finance (1999) 25 (12): 3–16.
https://doi.org/10.1108/03074359910766307

Outlines the key features of the Ohlson (1995) and Feltham and Ohlson (1995, 1996) models, which relate share values to current accounting numbers, and reviews research on their empirical application. Identifies some inconsistencies in results and directions for future research.

Keywords:
Accounting research, Methods of valuation, Modelling, Empirical studies
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© MCB UP Limited
1999
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