Per Olsson

8.8k citations

31 papers · 6.5k indexed · 3 hit papers · h-index 16

Impact in

Accounting top 0.1%
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Corporate Taxation and Avoidance
Finance top 0.2%
- Financial Markets and Investment Strategies
- Credit Risk and Financial Regulations

Papers in

Accounting 25
- Auditing, Earnings Management, Governance 23
- Corporate Finance and Governance 12
Finance 16
- Financial Markets and Investment Strategies 16

Co-authors: Jennifer Francis Katherine Schipper Ryan LaFond Dhananjay Nanda Frank Ecker Dennis Oswald Nilabhra Bhattacharya Hollis Ashbaugh
Journals: The Accounting Review (5 papers)Review of Accounting Studies (4 papers)Journal of Accounting Research (2 papers)Journal of Accounting and Economics (2 papers)Biomaterials (1 paper)
Partner nations: United States Germany Canada

In The Last Decade

Per Olsson

29 papers receiving 6.0k citations

Hit Papers

align trajectories log scale

Voluntary Disclosure, Earnings Quality, and Cost of Capital 2008 · 847 citations

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if any of the following hold:

it has ≥500 total citations;
it reaches ≥1.5× the top-1% citation threshold for papers in the same subfield and year (the threshold is the minimum needed to enter the top 1%, not the average within it);
it reaches the top citation threshold in at least one of its specific research topics.

2008 Journal of Accounting Research
2005 Journal of Accounting and Economics
2004 The Accounting Review

Peers

Countries citing papers authored by Per Olsson

Since Specialization

Citations

This map shows the geographic impact of Per Olsson'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 Per Olsson with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Per Olsson more than expected).

Fields of papers citing papers by Per Olsson

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Per Olsson. 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 Per Olsson. The network helps show where Per Olsson may publish in the future.

Co-authors

The 13 scholars most cited alongside Per Olsson, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Per Olsson Line = papers co-authored together Per Olsson links everyone, so they are left out of the graph.

All Works

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20 of 20 papers shown

#	Work
1	Co-movement of Price and Intrinsic Value - Does Accounting Information Matter? SSRN Electronic Journal ·A A Nagibina, Per Olsson, D Felisini, K. Uchida	2020	1
2	Estimation sample selection for discretionary accruals models Journal of Accounting and Economics ·Frank Ecker, Jennifer Francis, Per Olsson, Katherine Schipper	2013	91
3	Looking Beyond the Horizon and Other Issues in Company Valuation Biomaterials ·Juliette Levieux, Per Olsson	2012	0
4	Long-term Payoffs to Aggressiveness Frank Ecker, Jennifer Francis, Per Olsson, Katherine Schipper	2011	1
5	Discussion of “Contagion of accounting methods: evidence from stock option expensing” Review of Accounting Studies ·Per Olsson	2010	2
6	Earnings Quality RePEc: Research Papers in Economics ·Jennifer Francis, Per Olsson, Katherine Schipper	2008	112
7	Information Uncertainty and Post‐Earnings‐Announcement‐Drift Journal of Business Finance &amp Accounting ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper	2007	173
8	A Returns-Based Representation of Earnings Quality The Accounting Review ·Frank Ecker, Jennifer Francis, Irene Kim, Per Olsson, Katherine Schipper	2006	22
9	The market pricing of accruals quality Journal of Accounting and Economics ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper Hit paper breakdown →	2005	2340
10	Costs of Equity and Earnings Attributes The Accounting Review ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper Hit paper breakdown →	2004	1795
11	The Profitability and Pricing of Major Customers Review of Accounting Studies ·Bruna Cristina dos Santos, Sayyora Matsaidova, Per Olsson, Terry D. Warfield	2004	16
12	Accounting Anomalies and Information Uncertainty RePEc: Research Papers in Economics ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper	2003	12
13	The Market Pricing of Earnings Quality SSRN Electronic Journal ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper	2003	83
14	Earnings Quality and the Pricing Effects of Earnings Patterns SSRN Electronic Journal ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper	2003	44
15	Accounting Anomalies and Information Uncertainty SSRN Electronic Journal ·Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper	2003	18
16	An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values The Accounting Review ·Hollis Ashbaugh, Per Olsson	2002	106
17	An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values SSRN Electronic Journal ·Hollis Ashbaugh Skaife, Per Olsson	2001	12
18	Does Takeover Increase Stockholder Value SSRN Electronic Journal ·Kewei Hou, Per Olsson, David T. Robinson	2000	7
19	Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates Journal of Accounting Research ·Jennifer Francis, Per Olsson, Dennis Oswald	2000	313
20	Studies in company valuation Per Olsson	1998	9

About Per Olsson

Per Olsson is a scholar working on Accounting, Finance, Strategy and Management, Economics and Econometrics and Statistics, Probability and Uncertainty, having authored 31 papers that have together received 6.5k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (23 papers), Financial Reporting and Valuation Research (20 papers), Financial Markets and Investment Strategies (16 papers), Corporate Finance and Governance (12 papers), Law, Economics, and Judicial Systems (2 papers), Supply Chain and Inventory Management (1 paper), Risk and Safety Analysis (1 paper) and Housing Market and Economics (1 paper). The work is most often cited by research in Accounting (6.1k citations), Finance (2.7k citations), Strategy and Management (3.4k citations), Management Information Systems (351 citations) and Economics and Econometrics (561 citations). Per Olsson has collaborated with scholars based in United States, Germany and Canada. Frequent co-authors include Jennifer Francis, Katherine Schipper, Ryan LaFond, Dhananjay Nanda, Frank Ecker, Dennis Oswald, Nilabhra Bhattacharya, Hollis Ashbaugh, Irene Kim and Hollis Ashbaugh Skaife. Their work appears in journals such as The Accounting Review, Review of Accounting Studies, Journal of Accounting Research, Journal of Accounting and Economics and Biomaterials.

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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