James A. Ohlson

21.3k total citations · 4 hit papers
131 papers, 15.0k citations indexed

About

James A. Ohlson is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, James A. Ohlson has authored 131 papers receiving a total of 15.0k indexed citations (citations by other indexed papers that have themselves been cited), including 86 papers in Accounting, 66 papers in Finance and 64 papers in Strategy and Management. Recurrent topics in James A. Ohlson's work include Auditing, Earnings Management, Governance (78 papers), Financial Reporting and Valuation Research (63 papers) and Financial Markets and Investment Strategies (58 papers). James A. Ohlson is often cited by papers focused on Auditing, Earnings Management, Governance (78 papers), Financial Reporting and Valuation Research (63 papers) and Financial Markets and Investment Strategies (58 papers). James A. Ohlson collaborates with scholars based in United States, Hong Kong and China. James A. Ohlson's co-authors include Gerald A. Feltham, Stephen H. Penman, Peter D. Easton, Trevor S. Harris, Baruch Lev, Robert N. Freeman, Mark B. Garman, Seil Kim, Barr Rosenberg and Nils H. Hakansson and has published in prestigious journals such as SHILAP Revista de lepidopterología, The Journal of Finance and Journal of Financial Economics.

In The Last Decade

James A. Ohlson

123 papers receiving 13.2k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Financial Ratios and the Probabilistic Prediction of Bankruptcy

1980 4.1k citations James A. Ohlson Journal of Accounting Research profile →
Earnings, Book Values, and Dividends in Equity Valuation*

1995 3.7k citations James A. Ohlson Contemporary Accounting Research profile →
Valuation and Clean Surplus Accounting for Operating and Financial Activities*

1995 1.6k citations Gerald A. Feltham, James A. Ohlson Contemporary Accounting Research profile →
Expected EPS and EPS Growth as Determinantsof Value

2005 1.0k citations James A. Ohlson et al. Review of Accounting Studies profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
James A. Ohlson United States	35	12.9k	7.7k	7.1k	1.9k	923	131	15.0k
Michael Firth Hong Kong	61	11.3k 0.9×	4.4k 0.6×	4.2k 0.6×	2.8k 1.5×	155 0.2×	224	13.9k
Richard G. Sloan United States	48	23.1k 1.8×	12.0k 1.6×	10.7k 1.5×	3.0k 1.6×	343 0.4×	112	25.3k
Murray Z. Frank United States	28	5.7k 0.4×	2.0k 0.3×	3.6k 0.5×	2.9k 1.5×	328 0.4×	71	8.6k
Maureen F. McNichols United States	42	11.2k 0.9×	4.8k 0.6×	6.8k 1.0×	1.8k 0.9×	107 0.1×	74	12.5k
Katherine Schipper United States	41	12.6k 1.0×	6.5k 0.8×	5.1k 0.7×	1.7k 0.9×	61 0.1×	93	13.7k
Kai Li Canada	46	7.7k 0.6×	2.6k 0.3×	3.5k 0.5×	2.7k 1.4×	105 0.1×	192	10.4k
Franklin Allen United States	65	9.3k 0.7×	1.9k 0.2×	13.9k 2.0×	10.0k 5.3×	226 0.2×	267	20.2k
Josef Lakonishok United States	55	11.7k 0.9×	3.6k 0.5×	15.8k 2.2×	8.3k 4.4×	199 0.2×	94	19.6k
S.P. Kothari United States	60	24.3k 1.9×	11.7k 1.5×	12.8k 1.8×	4.2k 2.2×	120 0.1×	127	27.5k
Hayne E. Leland United States	36	10.0k 0.8×	3.3k 0.4×	10.9k 1.5×	6.8k 3.6×	54 0.1×	74	17.5k

Countries citing papers authored by James A. Ohlson

Since Specialization

Citations

This map shows the geographic impact of James A. Ohlson's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by James A. Ohlson with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites James A. Ohlson more than expected).

Fields of papers citing papers by James A. Ohlson

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by James A. Ohlson. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by James A. Ohlson. The network helps show where James A. Ohlson may publish in the future.

Co-authorship network of co-authors of James A. Ohlson

This figure shows the co-authorship network connecting the top 25 collaborators of James A. Ohlson. A scholar is included among the top collaborators of James A. Ohlson based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with James A. Ohlson. James A. Ohlson is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Ohlson, James A.. (2023). Empirical Accounting Seminars: Elephants in the Room. Accounting Economics and Law - A Convivium. 15(1). 1–8. 9 indexed citations

Johannesson, Erik, et al.. (2023). The explanatory power of explanatory variables. Review of Accounting Studies. 29(4). 3053–3083. 10 indexed citations

Johannesson, Erik, et al.. (2020). The Explanatory Power of Explanatory Variables. SSRN Electronic Journal. 4 indexed citations

Kim, Seil & James A. Ohlson. (2017). On the conditional conservatism measure: A robust estimation approach. Journal of Business Finance & Accounting. 45(3-4). 395–409. 2 indexed citations

Ohlson, James A., et al.. (2016). Analyst Forecasts: Sales and Profit Margins. SSRN Electronic Journal. 4 indexed citations

Ohlson, James A., Stephen H. Penman, Yuri Biondi, et al.. (2011). Accounting for Revenues: A Framework for Standard Setting. Accounting Horizons. 25(3). 577–592. 15 indexed citations

Biondi, Yuri, Jonathan Glover, Karim Jamal, et al.. (2011). Some Conceptual Tensions in Financial Reporting.

Ohlson, James A., Stephen H. Penman, Robert J. Bloomfield, et al.. (2010). A Framework for Financial Reporting Standards: Issues and a Suggested Model. Accounting Horizons. 24(3). 471–485. 36 indexed citations

Bloomfield, Robert J., Theodore E. Christensen, Karim Jamal, et al.. (2010). Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers. Accounting Horizons. 24(4). 689–702. 8 indexed citations

10.

Ohlson, James A. & Jagadison K. Aier. (2009). On the Analysis of Firms' Cash Flows*. Contemporary Accounting Research. 26(4). 1091–1114. 11 indexed citations

11.

Jamal, Karim, Robert J. Bloomfield, Theodore E. Christensen, et al.. (2009). Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises. SSRN Electronic Journal. 1 indexed citations

12.

Ohlson, James A. & Alexsandro Broédel Lopes. (2007). Avaliação de Empresas com Base em Números Contábeis. SHILAP Revista de lepidopterología. 4(2). 96–103. 9 indexed citations

13.

Ohlson, James A. & Laurence van Lent. (2006). Introduction to the Special Section on Conservatism in Accounting. European Accounting Review. 15(4). 507–509. 1 indexed citations

14.

Ohlson, James A.. (2002). Discussion of “Residual Income and Value-Creation: The Missing Link”. Review of Accounting Studies. 7(2-3). 247–251. 12 indexed citations

15.

Ohlson, James A.. (2001). Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective. Contemporary Accounting Research. 18(1). 107–120. 30 indexed citations

16.

Feltham, Gerald A. & James A. Ohlson. (1999). Residual Earnings Valuation with Risk and Stockhastic Interest Rates. SSRN Electronic Journal. 36 indexed citations

17.

Ohlson, James A.. (1995). Earnings, Book Values, and Dividends in Equity Valuation*. Contemporary Accounting Research. 11(2). 661–687. 3731 indexed citations breakdown →

18.

Easton, Peter D., Trevor S. Harris, & James A. Ohlson. (1992). Aggregate accounting earnings can explain most of security returns. Journal of Accounting and Economics. 15(2-3). 119–142. 369 indexed citations

19.

Hakansson, Nils H., et al.. (1984). A Comment of Verrecchia's No Trading "Theorem". Journal of Accounting Research. 22(2). 765–765. 7 indexed citations

20.

Ohlson, James A. & Markku Kallio. (1975). A Note on the Representation of Bounded Utility Functions Defined on [ a, ∞ ). Journal of Financial and Quantitative Analysis. 10(2). 377–377. 6 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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