Ohlson

基本解释

Ohlson J.S.Financial ratios and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980(19).
吴世农;卢贤义.;我国上市公司财务困境的预测模型研究[J]
Ohlson J..1995.Earnings, Book value, and Dividends in Equity Valuation, Contemporary Accounting Research 11:661-687.
陈信元、张田余、陈冬华;2000.;预期股票收益的横截面多因素分析
Ohlson J.A.Financial rations and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980,18:109-131.
吴世农卢贤义.;我国上市公司财务困境的预测模型研究[J]
Ohlson J.A..Financial ratios and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980(3):109-131.
陈静.;上市公司财务恶化预测的实证分析[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).
以账面价值为基础的企业价值研究，始于剩余收益（Residual Incom）概念的提出，以及Ohlson将其创造性地应用于企业价值评估并提出了剩余收益模型（RIM）。