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Journal articles on the topic 'Ohlone'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

MacLean, Neil. "Ohlone Profiles: A Brief Report on Some Currents of Native American Dance in Northern California." Dance Research Journal 48, no. 1 (April 2016): 153–62. http://dx.doi.org/10.1017/s0149767715000510.

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In this piece, co-director of the Ohlone Profiles project Neil MacLean relates experiences from his personal involvement over the last seven years producing Ohlone, Miwok and Pomo dance in San Francisco. Maclean offers an account of the renewal of Ohlone dance since the 1970s emphasizing how space for renewal was created by the Red Power movement and is activated by Ohlone, Miwok, and Pomo dance group leaders. MacLean argues for increased support for Indigenous culture from the city of San Francisco.

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2

Parsons. "Cafe Ohlone, Berkeley." World Literature Today 93, no. 4 (2019): 128. http://dx.doi.org/10.7588/worllitetoda.93.4.0128.

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3

Cornelisse, Tara M., Michael C. Vasey, Karen D. Holl, and Deborah K. Letourneau. "Artificial bare patches increase habitat for the endangered Ohlone tiger beetle (Cicindela ohlone)." Journal of Insect Conservation 17, no. 1 (April 4, 2012): 17–22. http://dx.doi.org/10.1007/s10841-012-9482-3.

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4

Kaufman, David. "Rumsen Ohlone Folklore: Two Tales." Journal of Folklore Research: An International Journal of Folklore and Ethnomusicology 45, no. 3 (September 2008): 383–91. http://dx.doi.org/10.2979/jfr.2008.45.3.383.

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5

Smith, N. R., E. Duarte, C. Morgan, and R. A. Quinta. "A Compilation of Biological SEM Sample Prepartion Techniques for Application to Outreach Programs." Microscopy and Microanalysis 5, S2 (August 1999): 512–13. http://dx.doi.org/10.1017/s1431927600015889.

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A partnership between California State University, Hayward and Ohlone College, Fremont, California resulted in a program to introduce undergraduate students to scanning electron microscopy (SEM) sample preparation procedures. Ten students enrolled in a biology major's course at the Ohlone Community College are selected each semester to participate in the program. In addition to these students, ten others from a Basic Skills Enhancement program for underrepresented students participate through a short course offered during the summer. The program, in effect for two years, resulted in the compilation of a laboratory manual describing basic sample preparation techniques that are appropriate for an outreach program. We select samples that are simple to prepare yet yield results that are germane to a biology student's curriculum. A selection of plants, pollen grains, bacteria, fungi, yeast, Drosophilia melanogaster, and various other invertebrates are typical samples that lend themselves to an outreach program that emphasizes biological concepts. Initially our program required the Ohlone College students to come to the Hayward campus to prepare their samples. External funding has allowed us to purchase sample preparation equipment for the community college.

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6

Cornelisse, Tara M., Michelle K. Bennett, and Deborah K. Letourneau. "The Implications of Habitat Management on the Population Viability of the Endangered Ohlone Tiger Beetle (Cicindela ohlone) Metapopulation." PLoS ONE 8, no. 8 (August 12, 2013): e71005. http://dx.doi.org/10.1371/journal.pone.0071005.

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7

Field, Les, Alan Leventhal, Dolores Sanchez, and Rosemary Cambra. "A Contemporary Ohlone Tribal Revitalization Movement: A Perspective from the Muwekma Costanoan/Ohlone Indians of the San Francisco Bay Area." California History 71, no. 3 (1992): 412–31. http://dx.doi.org/10.2307/25158653.

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8

Barron, Nicholas. "Ideology, Agency, and the Federal Acknowledgement Process." NEXUS: The Canadian Student Journal of Anthropology 22 (November 11, 2014): 32–43. http://dx.doi.org/10.15173/nexus.v22i1.9.

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In June of 2013, the Assistant Secretary-Indian Affairs, Kevin Washburn, began holding tribal consultations in an attempt to reform the Federal Acknowledgement Process (FAP) with the input of recognized and unrecognized indigenous peoples. Between June and September of 2013, unacknowledged Californian Indian groups, including the Amah Mustun Tribal Band of Ohlone/Costanoan Indians (Amah Mutsun), the Ohlone/Costanoan Esselen Nation (Esselen), and the Muwekma Ohlone Indian Tribe (Muwekma), submitted separate letters in an attempt to voice their concerns and recommendations. This situation offers a useful case study for anthropologists attempting to study the role of ideology within the context of federal recognition. Using Phil Abrams theorization of the state as a historically determined and processual formation in conjunction with Louis Althusser’s discussion of ideology and Sherry Ortner’s conceptualization of agency, I discursively analyze each comment letter with special attention paid to discourses of history. With this approach, I make three interrelated arguments. First, the FAP is an inherently contradictory ideological project of the state that produces a paradoxical narrative of indigenous history. Second, the historical narratives within these letters reflect an incomplete and contested process of interpellation that seeks to reify state power through the reproduction of hegemonic ideas. Third, these historical discourses reflect the different political strategies of representation that unacknowledged peoples formulate to contest the process of interpellation as they navigate a paradoxical state ideology. Ultimately, these conclusions point towards the incomplete, dialectical, and contested nature of state ideology within the system of federal recognition.

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9

Smith, N. R., and R. A. Quinta. "A Model Outreach Program for Teaching Scanning Electron Microscopy Technology: Successes and Failures." Microscopy and Microanalysis 4, S2 (July 1998): 40–41. http://dx.doi.org/10.1017/s1431927600020328.

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A partnership has developed between the Microscope and Graphic Imaging Center (MAGIC) at California State University, Hayward and Ohlone Community College. The purpose of the collaboration is to develop a program to allow community college students to gain experience in preparing and viewing samples using scanning electron microscopy technology. The learning module involves students from the Ohlone College Biology Majors Program and student mentors from CSUH. An additional component is the introduction of under-represented students into a Biology Fellowship Program in which they also participate in the SEM learning module. Participants for these programs are selected on the basis of their interest and how this experience will benefit them as expressed in a one-page written essay. Ten students are selected to participate in the programs.The objectives of the learning module are to: 1) learn specimen preparation techniques and develop skills in SEM technology; 2) gain hands-on experience and develop some laboratory skills necessary for effective use of a SEM in studying biological specimens; 3) share the experience gained with peers at their home institution.

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10

Arnold, Richard A., and C. Barry Knisley. "Biology and Conservation of Cicindela ohlone Freitag and Kavanaugh (Coleoptera: Carabidae: Cicindelinae), the Endangered Ohlone Tiger Beetle. II. Population Ecology of Adults and Larvae and Recommended Monitoring Methods." Coleopterists Bulletin 72, no. 3 (September 20, 2018): 577. http://dx.doi.org/10.1649/0010-065x-72.3.577.

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11

ROTH, BARRY. "Polygyrid land snails, Vespericola (Gastropoda: Pulmonata), 4. A new and possibly extinct species from central California, U.S.A." Zootaxa 215, no. 1 (June 18, 2003): 1. http://dx.doi.org/10.11646/zootaxa.215.1.1.

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Vespericola ohlone sp. nov., is described from material collected in the nineteenth century, probably around freshwater marshes in Alameda County, central California. No more recent collecting records have been found, and the species may be extinct. The new species differs from Vespericola pilosus (Henderson, 1928) in having its base produced and somewhat excavated around the umbilicus, the inner quadrant of the base with a small shelf set off by a spiral sulcus behind the basal lip, and the inner part of the basal lip angled, rather than gently curved, forward. The soft anatomy is unknown.

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12

Miranda, Deborah A. "Poetry." American Indian Culture and Research Journal 42, no. 2 (January 1, 2018): 119–30. http://dx.doi.org/10.17953/aicrj.42.2.miranda.

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Abstract interview Deborah A. Miranda (Ohlone/Costanoan Esselen nation) is an important voice in contemporary Native literature, and her memoirBad Indians: A Tribal Memoir (2013) won multiple awards. This conversation was held in June 2015 in Mainz, Germany, in the context of a symposium during which she gave a reading at a local bookstore. Covering a range of topics on her composition and thematic foci of her memoir and most recent poetry collection, Raised by Humans (2015), the conversation also includes a discussion of two poems in this collection that are reprinted following the interview, in addition to three recent poems of hers.

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13

Johnson, Keith L., Lowell John Bean, and John Walton Caughey. "The Ohlone, Past and Present: Native Americans of the San Francisco Bay Region." Ethnohistory 44, no. 3 (1997): 588. http://dx.doi.org/10.2307/483052.

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14

Skowronek, Russell K. "Sifting the Evidence: Perceptions of Life at the Ohlone (Costanoan) Missions of Alta California." Ethnohistory 45, no. 4 (1998): 675. http://dx.doi.org/10.2307/483300.

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15

Fountain, Catherine. "Fray Felipe Arroyo de la Cuesta’s Work on California’s Native Languages." Historiographia Linguistica 40, no. 1-2 (March 8, 2013): 97–119. http://dx.doi.org/10.1075/hl.40.1-2.04fou.

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Summary This article describes the linguistic work of Felipe Arroyo de la Cuesta (1780–1840), a Franciscan missionary from Spain who lived and worked in the missions of Alta California for some 32 years. He was the most prolific chronicler of the indigenous languages of Alta California during the mission period, writing a vocabulary and grammar of the Costanoan/Ohlone language Mutsun, taking notes on a Yokuts language he called Nopthrinthres, and compiling shorter word lists and religious texts in numerous other languages. The present work seeks to bring together and analyze what information is available about Arroyo de la Cuesta’s life and writings and place these within the broader field of missionary linguistics.

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16

Field, Les W. "Unacknowledged Tribes, Dangerous Knowledge: The Muwekma Ohlone and How Indian Identities Are "Known"." Wicazo Sa Review 18, no. 2 (2003): 79–94. http://dx.doi.org/10.1353/wic.2003.0012.

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17

Jackson, Robert H., and Lauren S. Teixeira. "The Costanoan/Ohlone Indians of the San Francisco and Monterey Bay Area: A Research Guide." Ethnohistory 45, no. 2 (1998): 381. http://dx.doi.org/10.2307/483073.

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18

Knisley, C. Barry, and Richard A. Arnold. "Biology and Conservation ofCicindela ohloneFreitag and Kavanaugh, the Endangered Ohlone Tiger Beetle (Coleoptera: Carabidae: Cicindelinae). I. Distribution and Natural History." Coleopterists Bulletin 67, no. 4 (December 2013): 569–80. http://dx.doi.org/10.1649/0010-065x-67.4.569.

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19

Field, Les W., and Alan Leventhal. ""What Must It Have Been Like!": Critical Considerations of Precontact Ohlone Cosmology as Interpreted through Central California Ethnohistory." Wicazo Sa Review 18, no. 2 (2003): 95–126. http://dx.doi.org/10.1353/wic.2003.0013.

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20

Laverty, Philip. "The Ohlone/Costanoan-Esselen Nation of Monterey, California: Dispossession, Federal Neglect, and the Bitter Irony of the Federal Acknowledgment Process." Wicazo Sa Review 18, no. 2 (2003): 41–77. http://dx.doi.org/10.1353/wic.2003.0015.

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21

Gardner, Karen S., Eric J. Bartelink, Antoinette Martinez, Alan Leventhal, and Rosemary Cambra. "Breastfeeding and weaning practices of the ancestral Ohlone Indians of California: A case study using stable isotope analysis of bone collagen." International Journal of Osteoarchaeology 28, no. 5 (June 19, 2018): 523–34. http://dx.doi.org/10.1002/oa.2681.

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22

CORNELISSE, TARA M., and TIMOTHY P. DUANE. "Effects of Knowledge of an Endangered Species on Recreationists’ Attitudes and Stated Behaviors and the Significance of Management Compliance for Ohlone Tiger Beetle Conservation." Conservation Biology 27, no. 6 (July 21, 2013): 1449–57. http://dx.doi.org/10.1111/cobi.12117.

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23

Al-Hares, Osama M., Naser M. AbuGhazaleh, and Ayman E. Haddad. "The Effect Of Other Information On Equity Valuation: Kuwait Evidence." Journal of Applied Business Research (JABR) 27, no. 6 (October 27, 2011): 57. http://dx.doi.org/10.19030/jabr.v27i6.6466.

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Previous studies on the value relevance of accounting information adopt Ohlsons linear information dynamics which, if other information is ignored, leads to a theoretical valuation model solely involving earnings, book value, and net shareholder cash flows or (net dividends). The lack of analysis of other value-relevant data may defeat the effectiveness of the Ohlsons model since the current accounting data cannot fully account for future earnings. The potential implication of ignoring other information is that it could introduce bias into estimated coefficients (e.g. Ohlson, 1995; Hand and Landsman, 2005). This study examines the effect of introducing other information proxied by lagged valuation error on equity valuation, utilizing a sample of non-financial companies listed at the Kuwait Stock Exchange (KSE) over the period 2003 to 2009. Empirical results of this study reveal that our proxy for other information appears to capture valuation implications of information other than current variables in the linear information dynamic setting. Results also reveal that adding other information to the valuation model clearly reduces the coefficients on earnings and dividends, and increases the coefficient of book value; however, book value and earnings remain significantly associated with stock prices. As a consequence, current accounting variables appear to be capturing some, but not all, of other information when this variable is omitted. We conclude that other information is an important factor in determining the market value of firms and hence should not be omitted in studies examining the value relevance of accounting information.

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24

Cupertino, César Medeiros, and Paulo Roberto Barbosa Lustosa. "Ohlson Model Testability: Empirical Tests Findings." Brazilian Business Review 1, no. 2 (June 30, 2004): 141–55. http://dx.doi.org/10.15728/bbr.2004.1.2.5.

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25

Berzon, Nikolaj, and Adil Khassanov. "Ohlson Model-Based Valuation of Companies in European Emerging Markets." Moscow University Economics Bulletin 2019, no. 5 (October 30, 2019): 92–115. http://dx.doi.org/10.38050/01300105201956.

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This article examines the Ohlson model as an alternative way to explain the dynamics of public companies’ market quotations in emerging countries of Europe. In general, Ohlson model is an econometric model that takes into account companies’ financial statements and parameter of “other” information. The purpose of this study is to conduct a comparative analysis of the ability of Ohlson model to estimate the value of companies in emerging markets of Europe. The scientific novelty lies in the following fact: this paper is the first empirical research that simultaneously tests the significance of Ohlson model in emerging countries of Europe. Panel data analysis for seven consecutive years demonstrates the significance of Ohlson model for the whole region of emerging European economies and for markets of Poland and Russia. The results obtained are comparable to findings of the authors who have examined the emerging markets of Latin America and Asia.

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26

Soon, Wai Leong, and Rohaida Basiruddin. "A Conceptual Framework for A Corporate Finance Valuation Method." Business Management and Strategy 9, no. 2 (December 10, 2018): 54. http://dx.doi.org/10.5296/bms.v9i2.13731.

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The Ohlson Model and its variants have been widely studied by researchers for value relevance of accounting information. It has been used to predict share prices and to assess the fundamental value of a firm. The original Ohlson Model does not clearly define the non-accounting information variables as the linear information dynamics variables. In relation to that, we propose a conceptual framework that includes the Piotroski F-Score, trading liquidity and systematic risk as the linear information dynamics variables in the Ohlson Model to improve prediction of share prices and forecasting capacity of the Ohlson Model or to better evaluate the fundamental value of the firm. Literature pertaining to Ohlson Model, Piotroski F-Score, trading liquidity and systematic risk are analysed, compared and synthesized to fulfil the research objective. It is expected that this paper will motivate future researchers to conduct more research in this field.

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27

Näf, Ferdinand. "Günther Ohloff (1924-2005)." Nachrichten aus der Chemie 54, no. 3 (March 2006): 335. http://dx.doi.org/10.1002/nadc.20060540325.

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28

Yuliarini, Sarah. "Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson." AKRUAL: Jurnal Akuntansi 1, no. 2 (April 14, 2010): 171. http://dx.doi.org/10.26740/jaj.v1n2.p171-189.

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AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.

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29

Najib, Andi Septian, and Dwi Cahyaningdyah. "Analysis of The Bankruptcy of Companies with Altman Model and Ohlson Model." Management Analysis Journal 9, no. 3 (September 18, 2020): 243–51. http://dx.doi.org/10.15294/maj.v9i3.37797.

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Often companies that have been operating for a certain period forced to disperse because of increased financial distress that caused bankruptcy. There are two models that can be used to predict bankruptcy of companies, that is Altman model (Z-score) and Ohlson model. This study aims to determine the accuracy of the Altman model (Z-Score) and Ohlson's model in predicting bankruptcy of delisting companies in Indonesia Stock Exchange for 2015-2019 period.The population in this study were all of delisting companies in Indonesia Stock Exchange for 2015-2019 period, totaled 17 companies. The number of samples used in this study were 8 companies, by using purposive sampling method. Data analysis used data processing application SPSS version 25. The results showed that accuracy of the Altman model is 58.3%, while the Ohlson model is 79.2%. The conclusion of this research Ohlson model has the highest accuracy that compared to Altman model in predicting bankruptcy at delisting companies in Indonesia Stock Exchange for 2015-2019 period, with accuracy values of Ohlson model is 79.2% and 58.3% for the Altman model. For further researchers, it is expected to increase the number of samples of companies studied and extend the research periods in order to provides more accurate results, and combining the Altman and Ohlson models with other bankruptcy prediction models that can be applied in companies in Indonesia.

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30

Duarte, Filipe Coelho de Lima, Luiz Felipe de Araújo Pontes Girão, and Edilson Paulo. "Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar?" Revista de Administração Contemporânea 21, spe (April 2017): 110–34. http://dx.doi.org/10.1590/1982-7849rac2017160202.

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Resumo Este trabalho teve como objetivo investigar a qualidade e o impacto dos modelos de value relevance das informações financeiras através da regressão quantílica (QR) em comparação com o método de estimação ordinary least squares (OLS). Seguindo os princípios e fundamentos de Ohlson (1995), Feltham e Ohlson (1995) e Ohlson e Kim (2015), foi possível utilizar um parâmetro de comparação entre os modelos de avaliação da relevância da informação contábil. Para tanto, foram aplicados dois testes (A e B), com dois modelos cada, assim como em Ohlson e Kim (2015), um com a variável dependente lucro líquido no período seguinte e, o segundo, com o valor de mercado da firma no período atual. Diante dessa temática, a regressão quantílica se mostra mais eficiente e com menos possibilidades de erros de estimação do que o método OLS, pelo menos sob as condições restritas deste trabalho. Portanto, é recomendável o emprego da estimação por meio de regressão quantílica nos modelos que utilizam informações contábeis e financeiras, uma vez que heterocedasticidade e outliers são comumente encontrados nesses tipos de dados, pois esse método de estimação é menos sensível e mais robusto às tais condições normalmente apresentadas pelos dados deste campo de pesquisa.

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31

WENBERG, BURNESS, and KAREN LECHOWICH. "Margaret A. Ohlson—1901-1996." Journal of the American Dietetic Association 97, no. 2 (February 1997): 196. http://dx.doi.org/10.1016/s0002-8223(97)00053-9.

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32

&NA;. "In Memoriam: Virginia M. Ohlson." AJN, American Journal of Nursing 110, no. 6 (June 2010): 19. http://dx.doi.org/10.1097/01.naj.0000377678.63586.c4.

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33

HORNE, ARTHUR M. "The Leadership of Merle Ohlsen." Journal of Counseling & Development 65, no. 10 (June 1987): 525–31. http://dx.doi.org/10.1002/j.1556-6676.1987.tb00698.x.

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34

Home, Arthur M. "Merle ohlsen: A group leader." Journal for Specialists in Group Work 14, no. 2 (May 1989): 67–74. http://dx.doi.org/10.1080/01933928908411889.

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35

Tippett, Mark, and Teresa Warnock. "The Garman-Ohlson Structural System." Journal of Business Finance Accounting 24, no. 7&8 (September 1997): 1075–99. http://dx.doi.org/10.1111/1468-5957.00152.

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36

Leccadito, Arturo, and Stefania Veltri. "A regime switching Ohlson model." Quality & Quantity 49, no. 5 (August 19, 2014): 2015–35. http://dx.doi.org/10.1007/s11135-014-0088-6.

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37

Stober, Thomas L. "Empirical applications of the Ohlson [1995] and Feltham and Ohlson [1995, 1996] valuation models." Managerial Finance 25, no. 12 (December 1999): 3–16. http://dx.doi.org/10.1108/03074359910766307.

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38

GAVUROVA, Beata, Miroslava PACKOVA, Maria MISANKOVA, and Lubos SMRCKA. "PREDICTIVE POTENTIAL AND RISKS OF SELECTED BANKRUPTCY PREDICTION MODELS IN THE SLOVAK BUSINESS ENVIRONMENT." Journal of Business Economics and Management 18, no. 6 (December 20, 2017): 1156–73. http://dx.doi.org/10.3846/16111699.2017.1400461.

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In our study, we focused on the assessment of four bankruptcy prediction models, to figure out which model is most appropriate in the conditions of the Slovak business environment. Based on the previous research within the Slovak conditions, we set a portfolio of 4 models to be assessed: Altman model (1984), Ohlson model (1980), indexes IN01 and IN05 that were validated on the sample of 700 Slovak companies. Based on previous studies we expected that IN indexes are superior to Ohlson and Altman model. The excellency of our research lies in validation and assessing the accuracy of bankruptcy prediction models at three levels: the overall accuracy, accuracy of the bankruptcy prediction, and the non-bankruptcy prediction accuracy. This analytical structure enables to look at the topic more complexly and to increase the objectification of accuracy of analysed models. Based on the results, we showed that Ohlson model is not applicable to predict bankruptcy in the Slovak conditions as reached the lowest bankruptcy prediction ability even if has high non bankruptcy prediction ability. On the other hand, we have confirmed our expectation about the bankruptcy prediction ability of index IN05, that is proven to be superior to Ohlson and Altman model and so is the most appropriate model for Slovak business environment.

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39

Lo, Kin, and Thomas Lys. "The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications." Journal of Accounting, Auditing & Finance 15, no. 3 (July 2000): 337–67. http://dx.doi.org/10.1177/0148558x0001500311.

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The work of Ohlson (1995) and Feltham and Ohlson (1995) had a profound impact on accounting research in the 1990s. In this paper, we first discuss this valuation framework, identify its key features, and put it in the context of prior valuation models. We then review the numerous empirical studies that are based on these models. We find that most of these studies apply a residual income valuation model without the information dynamics that are the key feature of the Feltham and Ohlson framework. We find that few studies have adequately evaluated the empirical validity of this framework. Moreover, the limited evidence on the validity of this valuation approach is mixed. We conclude that there are many opportunities to refine the theoretical framework and to test its empirical validity. Consequently, the praise many empiricists have given the models is premature.

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40

Galdi, Fernando Caio, Aridelmo José Campanharo Teixeira, and Alexsandro Broedel Lopes. "Análise empírica de modelos de valuation no ambiente brasileiro: fluxo de caixa descontado versus modelo de Ohlson (RIV)." Revista Contabilidade & Finanças 19, no. 47 (August 2008): 31–43. http://dx.doi.org/10.1590/s1519-70772008000200004.

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Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho investiga, baseado nas projeções dos analistas de mercado de capitais para empresas brasileiras, se existem diferenças entre os valores de uma empresa estimados pelo modelo de fluxo de caixa descontado (DCF) e pelo modelo de Ohlson (modelo de lucros residuais - RIV). Essa abordagem é inovadora à medida que trabalhos já realizados visando à comparação entre esses modelos consideram o valor da empresa calculado com base nas informações publicadas/divulgadas pela empresa e não com base na expectativa dos agentes de mercado (como por exemplo, o analista de mercado de capitais). Entretanto, a correta implementação dos modelos em análise deve ser realizada considerando-se as expectativas dos agentes de mercado. Adicionalmente, são realizadas regressões para verificar qual dos modelos (DCF ou OHLSON) explica melhor a relação preço/valor patrimonial (P/B) de uma empresa em períodos futuros. As conclusões obtidas foram: i) existem diferenças estatisticamente significantes para o valor estimado das empresas pelo fluxo de caixa descontado e pelo modelo de Ohlson (RIV) e ii) os índices P/B, calculados a partir das estimativas dos analistas (que utilizam o DCF), apresentam maior poder explicativo dos índices P/B futuros da empresa do que as estimativas do índice P/B feitas pelo modelo de Ohlson (RIV).

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41

Munjiyah, Munjiyah, and Dwi Artati. "Analisis Prediksi Kebangkrutan dengan Model Altman, Springate, Ohlson dan Zmijewski Pada Perusahaan Food and Beverage di Bursa Efek Indonesia (BEI)." Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) 2, no. 6 (December 31, 2020): 901–9. http://dx.doi.org/10.32639/jimmba.v2i6.685.

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The purpose of this study was to determine and analyze the prediction of bancrupty are most appropriate for use in its application to the food and beverage company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. The study compared four models of prediction of bancrupty, the Altman, Springate, Ohlson and Zmijewski. Comparisons were made by analyzing the accuracy of each models. Data used in the form of annual financial statements published by the company on the website www.idx.com. The sampling technique is purposive sampling with total sample acquired nine companies. The results of one way ANOVA test is significant as 0,000. So, there are the difference results of bancrupty prediction of food and beverage company using Altman, Springate, Ohlson and Zmijewski. The survey result revealed that the model Ohlson is a prediction models with the highest level of accuracy of 100%, with the type of error at 0%. The model of Zmijewski has an accuracy rate of 92,31% with the type error by 7,69%. While the model of Altman has an accuracy rate of 69,23%, with the type of error by 23,08% and the model of Springate has an accuracy rate of 69,23%, with the type error at 30,77%. Thus the accurate prediction models for food and beverage company registered in BEI is the Ohlson model, because have the best accuracy rate compared Altman, Springate and Zmijewski models.

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Ahmed, Anwer S., Richard M. Morton, and Thomas F. Schaefer. "Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model." Journal of Accounting, Auditing & Finance 15, no. 3 (July 2000): 271–92. http://dx.doi.org/10.1177/0148558x0001500305.

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We empirically investigate the effects of accounting conservatism on (1) the stock market valuation of operating assets in the context of the Feltham-Ohlson (1996) model and (2) the weight on operating assets in the Feltham-Ohlson abnormal operating earnings dynamics (hereafter referred to as the LIM conservatism parameter). Consistent with the Feltham-Ohlson (1996) model, we find that accounting-based conservatism proxies are positively related to the valuation weight on operating assets. Furthermore, the accounting-based conservatism proxies have incremental explanatory power even after controlling for (1) size, (2) book value (or sales) growth, and (3) leverage. These results are robust with respect to alternative empirical specifications of the valuation model and the choice of proxies for accounting conservatism. We also find, consistent with prior research but not with the Feltham-Ohlson model, that the sign of the LIM conservatism parameter is on-average negative. We provide evidence on the types of firms for which the linear information dynamics appears to hold better or worse. More specifically, the firms with negative values of the parameter are significantly smaller, less profitable and experiencing lower growth rates than firms with positive values of the parameter. Moreover, the relation between accounting-based conservatism proxies and the LIM conservatism parameter is fairly strong for the subsample of firms with high levels of profitability.

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Nasfi Salem, Faten. "Comparative study of Ohlson and cash flow discounting models in the prediction of the stock price." Corporate Ownership and Control 18, no. 2 (2021): 162–68. http://dx.doi.org/10.22495/cocv18i2art13.

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Two models derived from the dividend discount model attracted the attention of researchers: the residual income model (RIM) and the Ohlson model. These models are said to be dualistic since they combine both aspects of the economic and accounting vision. We propose, in our study, to test the performance of the dualistic evaluation model and to show the importance of accounting information. To do this, we will calculate the value of a listed company according to the actuarial valuation model, namely: the available cash flow discounting model (DCF) and the Ohlson model as a dualistic model. Then, we will determine, based on the expectation and the variance of the signed prediction error (SPE), the model that comes closest to the market price in the case of a Tunisian listed company. The results found in the Tunisian context show the superiority of the Ohlson model in the prediction of stock market prices. This model underlies the traditional belief that the company value is compounded of two main parts: the net value of the investment made in it (book value) and the present value of the period benefits (earnings) that together bring the “clean surplus” concept of the shareholders’ equity value. Specifically, Ohlson (1995) motivates the adoption of the historical price model in value relevance studies, which expresses value as a function of earnings and book values

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LUNDHOLM, RUSSELL J. "A Tutorial on the Ohlson and Feltham/Ohlson Models: Answers to Some Frequently Asked Questions." Contemporary Accounting Research 11, no. 2 (March 1995): 749–61. http://dx.doi.org/10.1111/j.1911-3846.1995.tb00464.x.

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Vergos, Konstantinos, Apostolos G. Christopoulos, and Vasilios Kalogirou. "Macroeconomic Factors and Company Value in the Context of the Ohlson Residual Income Valuation Model." International Journal of Sustainable Economies Management 2, no. 2 (April 2013): 1–11. http://dx.doi.org/10.4018/ijsem.2013040101.

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Over the past decades the Ohlson Residual Income Model for equity valuation has drawn much attention concerning its advantages when compared to traditional models (DDM, FCFM). This paper attempts to empirically investigate the validity of the Ohlson Residual Income model using data from the Greek economy over the period 1969-2001. By using multiple regression analysis and by incorporating macroeconomic factors as explanatory variables, we investigate the link of accounting and macroeconomic factors in the market valuation of major Greek companies listed in the Athens Stock exchange. We find that the performance of the Ohlson Residual Income Model is quite satisfactory and the use of factors such as commodity prices, discount rates, and market level in some cases add to the explanatory power of the examined model. Our findings are important for both economists and fund managers, because they show that a relation between accounting and macroeconomic data is valid in the Greek market and economy, alongside more developed markets.

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Cupertino, César Medeiros, and Paulo Roberto Barbosa Lustosa. "The Ohlson Model of Evaluation of Companies: Tutorial for Use." Brazilian Business Review 1, no. 1 (January 30, 2004): 1–16. http://dx.doi.org/10.15728/bbr.2004.1.1.1.

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Kumari, Pooja, and Chandra Sekhar Mishra. "A Literature Review on Ohlson (1995)." Asian Journal of Finance & Accounting 9, no. 2 (August 4, 2017): 28. http://dx.doi.org/10.5296/ajfa.v9i2.11492.

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This paper presents the review of the literature focussed on Ohlson, J.A., 1995. (Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11, 661—687). Firstly an overview then theoretical and empirical research directly related to this work are presented, based on articles cited this work. Further, some bibliometric facts about the study are added. The bibliometric analysis is based on twelve reputed journals of accounting: Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Business Finance and Accounting, Accounting Horizons, The European Accounting Review, Journal of Accounting Auditing and Finance, Accounting and Business Research, A Journal of Accounting, Finance and Business Studies and The International Journal of Accounting. Our findings of bibliometric facts come up with most influenced author, university and country by Ohlson (1995) and followed by keyword analysis.

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YOHE, MELODEE, and RAMONA CASS. "VIRGINIA OHLSON: AMBASSADOR TO POSTWAR JAPAN." Journal of Christian Nursing 5, no. 1 (1988): 25–29. http://dx.doi.org/10.1097/00005217-198805010-00006.

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Mancuso, Thomas F. "Response to Dr. C.-G. Ohlson." American Journal of Industrial Medicine 15, no. 3 (1989): 353–56. http://dx.doi.org/10.1002/ajim.4700150312.

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van Dawen, Rolf. "Ein einfacher Beweis für Ohlins Lemma." Blätter der DGVFM 17, no. 4 (October 1986): 435–36. http://dx.doi.org/10.1007/bf02808813.

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