Ohlson

基本解釋

Ohlson J.S.Financial ratios and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980(19).
吳世農;盧賢義.;我國上市公司財務困境的預測模型研究[J]
Ohlson J..1995.Earnings, Book value, and Dividends in Equity Valuation, Contemporary Accounting Research 11:661-687.
陳信元、張?zhí)镉?、陳冬華;2000.;預期股票收益的橫截面多因素分析
Ohlson J.A.Financial rations and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980,18:109-131.
吳世農盧賢義.;我國上市公司財務困境的預測模型研究[J]
Ohlson J.A..Financial ratios and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980(3):109-131.
陳靜.;上市公司財務惡化預測的實證分析[J]
The research on corporate valuation based on book value was derived from the conception of residual income and developed by Ohlson creatively by the presentation of Residual Income Model (RIM).
以賬面價值為基礎的企業(yè)價值研究，始于剩余收益（Residual Incom）概念的提出，以及Ohlson將其創(chuàng)造性地應用于企業(yè)價值評估并提出了剩余收益模型（RIM）。