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詹姆士 A. 欧森

JAMES A. OHLSON

美国加州大学伯克利分校博士
长江商学院会计学访问教授

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教授简介:

詹姆士 A. 欧森博士毕业于美国加州大学伯克利分校同时获得工商管理博士学位。现在任教于纽约大学斯特恩商学院(Stern School of Business, NYU)。他具有丰富的任教经验,多年来主要教授金融会计课程,曾经就职于美国加州大学伯克利分校、哥伦比亚大学等。在这两所学校期间也曾担任多个管理职务,包括会计系主任,博士项目主任等。

主要研究领域

詹姆士 A. 欧森博士的主要研究集中在金融会计理论、财务报表分析、股票估值和资本市场理论等领域。

学术成就

欧森博士至今担任多家学术刊物编委工作,包括《会计研究期刊》(Journal of Accounting Research)、《会计研究评论》(Review of Accounting Studies)和《英国会计评论》(The British Accounting Review)等。曾获得美国注册会计师/美国会计协会颁发的卓越贡献奖(2000),美国会计协会年度教育家(1998),美国会计协会卓越学术贡献奖(1995)等。

主要学术成果

Book:

  • The Theory of Financial Markets and Information (New York: Elsevier Science Publishers (North-Holland), July 1987).

Papers:

  • "Analysis of the Usefulness of Accounting Data for the Portfolio Decision; A Decision-Theoretic Approach," Empirical Research in Accounting Selected Studies, 1972, Journal of Accounting Research.
  • "Portfolio Selection in a Log-Stable Market," Journal of Financial and Quantitative Analysis, June 1975.
  • "A Note on the Representation of Bounded Utility Functions Defined on [a, ]," Journal of Financial and Quantitative Analysis, June 1975 (with M. Kallio).
  • "The Asymptotic Validity of Quadratic Utility as the Period-Spacing Approaches Zero."  In W. Ziemba and R. Vickson (eds.), Stochastic Optimization Models in Finance.  Academic Press, 1975.
  • "The Complete Ordering of Information Alternatives for a Class of Portfolio Selection Models,"Journals of Accounting Research, Autumn 1975.
  • "Portfolio Selection in a Lognormal Market when the Investor Has a Power Utility Function,"Journal of Financial Quantitative Analysis, March 1976.
  • "The Stationary Distribution of Returns and Portfolio Separation in Capital Markets: A   Fundamental Contradiction,"  Journal of Financial and Quantitative Analysis, September 1976   (with B. Rosenberg).
  • "Quadratic Approximations of the Portfolio Selection Problem when the Means and Variances of Returns are Infinite,"  Management Science, February 1977.
  • "Risk-aversion and the Martingale Property of Stock Prices:  Comments,"International Economic Review, February 1977.
  • "Equilibrium in Stable Markets," Journal of Political Economy, August 1977.
  • "Risk, Return, Security-Valuation and the Stochastic Behavior of Accounting Numbers," Journal of Financial and Quantitative Analysis, June 1979.
  • "On the Theory of Residual Analysis and Abnormal Performance Metrics," The Australian Journal of Management, October 1978.
  • "API-Analysis and the Private Value of Information," Journal of Accounting Research, Autumn 1979.
  • "An Introduction to Residual (API) Analysis and the Private Value of Information" and "The API  and the Design of Experiments," Journal of Accounting Research, Autumn 1979 (with J. Patell).
  • "Financial Ratios and the Probabilistic Prediction of Bankruptcy," Journal of Accounting Research, Spring 1980.
  • "Information and the Sequential Valuation of Assets in Arbitrage-Free Economies," Journal of Accounting Research, Autumn 1980 (with M. Garman).
  • "On Financial Disclosure and the Behavior of Security Prices," Journal of Accounting and Economics, Autumn 1979.
  • "Towards a Theory of Financial Accounting," Journal of Finance, May 1980 (with G. Buckman).  This was an invited paper presented at AFA's meeting in Atlanta, December 1979.
  • "A Dynamic Equilibrium for the Ross Arbitrage Model," Journal of Finance, June 1980 (with M. Garman).
  • "Towards a Theory of Financial Accounting:  Welfare and Public Information," Journal of Accounting Research, Autumn 1981 (with G. Buckman).
  • "Systematic Risk of the CRSP Equal-Weighted Common Stock Index: A History Estimated by Stochastic Parameter Regression," Journal of Business, January 1982 (with B. Rosenberg).
  • "Valuation of Risky Assets in Arbitrage Free Economies with Transaction Costs," Journal of Financial Economics, September 1981 (with M. Garman).
  • "Sufficient and Necessary Conditions for Information to Have Social Value in Pure Exchange,"    Journal of Finance, December 1982 (with N. Hakansson and G. Kunkel).
  • "Book Rate-of-Return and Earnings Changes: An Empirical Investigation," Journal of Accounting Research, Autumn 1982 (with R. Freeman and S. Penman).
  • "Market-Based Empirical Research in Accounting:  Review Interpretation and Extension,"Supplement of Journal of Accounting Research, 1982 (with Baruch Lev).
  • "Price-Earnings Ratios and Earnings Capitalization under Uncertainty," Journal of Accounting Research, Spring 1983.
  • "The Structure of Asset Prices and Socially Useless (Useful) Information," Journal of Finance, December 1984.
  • "Stockholder Ex Post Unanimity:  A Complete and Simplified Treatment," Journal of Banking and Finance, October 1985.
  • "Comment on Verrecchia's No Trading 'Theorem'," Journal of Accounting Research, Autumn 1984 (with N. Hakansson and G. Kunkel).
  • "Volatility Increases Subsequent to Stock Splits; An Empirical Aberration," Journal of Financial Economics, June 1985 (with S. Penman).
  • "On the Nature of Income Measurement," Contemporary Accounting Research, Fall, 1987.
  • "The Social Value of Information in Production Economies," in W. Ziemba and G. Feltham (eds.),Essays in Honor of John Butter- worth, Kluwer-Nijhoff Publishing, Boston, 1988.
  • "Accounting Disclosures and the Market's Valuation of Oil and Gas Properties," The Accounting Review, October 1987 (with T. Harris).
  • "Discussion of 'A comparative Examination of the Time-Series Properties and Predictive Ability of Annual Historical Cost and General Price Level Adjusted Earnings'," Contemporary Accounting Research, Spring 1988.
  • "Ungarbled Earnings and Dividends: An Analysis and Extension of the Beaver, Lambert, and Morse Valuation Model," Journal of Accounting and Economics, July 1989.
  • Discussion of 'Trading Volume Theories and Their Implications for Empirical Information Content Studies'," Contemporary Accounting Research, Fall, 1989.
  • "A Synthesis of Security Valuation Theory and the Role of Dividends, Cash Flows, and Earnings",Contemporary Accounting Research, Spring 1990.
  • "Evaluation of Market Efficiency for Supplementary Accounting Disclosures:  The Case of Pension Assets and Liabilities," Contemporary Accounting Research, Fall 1990 (with Wayne Landsman).
  • "Accounting Disclosures and the Market's Valuation of Oil and Gas Properties: Evaluation of Market Efficiency and Functional Fixation," The Accounting Review, October 1990 (with T. Harris).
  • "The Theory of Value and Earnings, and an Introduction to the Ball-Brown Analysis", Contemporary Accounting Research, Fall 1991.
  • "Aggregate Accounting Earnings Can Explain Most of Security Returns: The Case of Long Return Intervals," Journal of Accounting and Economics, June/September 1992 (with P. Easton and T. Harris).
  • "Disaggregated Accounting Data As Explanatory Variables for Returns," Journal of Accounting, Auditing, and Finance, Fall 1992 (with S. Penman).
  • "Changes vs. Levels in Earnings as Explanatory Variables for Returns:  Some Theoretical Considerations," Fall 1992 Journal of Accounting Research (with P. Shroff).
  • "Earnings, Book Value and Dividends in Security Valuation," Contemporary Accounting Research, Spring 1995
  • "Valuation and Clean Surplus Accounting for Operating and Financial Activities," Contemporary Accounting Research," Spring 1995 (with G. Feltham).
  • "Accounting Earnings, Book Value, and Dividends: The Theory of the Clean Surplus Equation (Part I)," in Clean Surplus: A Link Between Accounting and Finance, edited by R.P. Brief and K.V. Peasnell, Garland Publishing, 1996.
  • "Uncertainty Resolution and the Theory of Depreciation Measurement", Journal of Accounting Research, Autumn 1996 (with G. Feltham).
  • "Accrual Accounting and Equity Valuation", Journal of Accounting Research, (with X.-J. Zhang) Supplement 1998.
  • "Comments on Brand Values and Capital Market Valuation", Review of Accounting Studies, June 1998.
  • Discussion of  "An Analysis of Historical and Future-Oriented Information in Accounting-Based Security Valuation Models", Contemporary Accounting Research,  Summer 1998,.
  • "Residual Earnings Valuation With Risk and Stochastic Interest Rates", The Accounting Review,  April 1999 (with G. Feltham).
  • "Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard," Contemporary Accounting Research, Fall 1999.
  • "On Transitory Earnings", Review of Accounting Studies, December 1999.
  • "On the Theory of Forecast-Horizon in Equity Valuation", Journal of Accounting Research, Autumn 1999 (with X.-J. Zhang).
  • "The Feltham-Ohlson (1995) Model:  Empirical Implications", Journal of Accounting, Auditing & Finance, Summer 2000 (with Jing Liu).
  • "Earnings, Book Values, and Dividends in Equity Valuation:  An Empirical Perspective" Contemporary Accounting Research,  Spring 2001.
  • "Positive (Zero) NPV Projects and the Behavior of Residual Earnings-Discussion", Journal of Business Finance & Accounting, Jan/Mar 2003 (with Peter Pope and Pengguo Wang).
  • Discussion of "Residual Income and Value-Creation:  The Missing Link", Review of Accounting Studies, June/September 2002.
  • "Accounting-Based Valuation with Changing Interest Rates", Review of Accounting Studies,December 2004 (with Dan Gode).
  • "Expected EPS and EPS Growth as Determinants of Value", Review of Accounting Studies, Jun-Sep 2005.
  • "On Accounting-Based Valuation Formulae", Review of Accounting Studies, Jun-Sep 2005.
  • "The Basic Concepts Related to the Returns on Earnings Regression",  Journal of Contemporary Accounting and Economics, June 2005.