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Dividend irrelevancy and the construct of earnings

Gao, Zhan; Ohlson, James A.; Ostaszewski, Adam J. - In: Journal of business finance & accounting : JBFA 40 (2013) 5/6, pp. 673-694

Persistent link: https://www.econbiz.de/10009789589

Risk versus anomaly : a new methodology applied to accruals

Ohlson, James A.; Bilinski, Pawel - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2057-2077

Persistent link: https://www.econbiz.de/10011375880

Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta) : Concepts and Realities

Ohlson, James A. - 2017

This paper examines three basic equity valuation concepts: (i) Residual Income Valuation (RIV); (ii) in the spirit of Miller-Modigliani, the irrelevance of a firm's dividend payout policy; (iii) betas/CAPM, to quantify risk and capitalization factors. As a first cut, results show that RIV,...

Persistent link: https://www.econbiz.de/10012971908

Cross-sectional variation in the stock market response to accounting earnings announcements

Easton, Peter D. - In: Journal of accounting & economics 11 (1989) 2, pp. 117-141

Persistent link: https://www.econbiz.de/10001083428

Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks

Easton, Peter D.; Zhang, Xiao-Jun - In: Review of accounting studies 22 (2017) 4, pp. 1732-1760

Persistent link: https://www.econbiz.de/10011781484

Estimating the cost of capital using stock prices and near-term earnings forecasts

Easton, Peter D. - In: Journal of applied corporate finance : JACF 28 (2016) 3, pp. 87-94

Persistent link: https://www.econbiz.de/10011638829

The market reaction to bank regulatory reports

Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: Review of accounting studies 23 (2018) 2, pp. 686-731

Persistent link: https://www.econbiz.de/10011856617

Mixing Fair-Value and Historical-Cost Accounting : Predictable Other-Comprehensive-Income and Mispricing of Bank Stocks

Easton, Peter D. - 2017

Other comprehensive income (OCI) items are often considered to be transitory (Chambers et al. 2007; IASB 2013; CFA2014). In this paper we show that a significant portion of OCI, namely unrealized gains and losses (UGL) from available-for-sale (AFS) debt securities, is non-transitory: a negative...

Persistent link: https://www.econbiz.de/10012967512

Who pays attention to SEC form 8-K?

Ben-Rephael, Azi; Easton, Peter D.; Israelsen, Ryan D. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 59-88

Persistent link: https://www.econbiz.de/10013418945

On financial disclosure and the behavior of security prices

Ohlson, James A. - In: Journal of accounting & economics 1 (1979) 3, pp. 211-232

Persistent link: https://www.econbiz.de/10002586410