Construct · 1 fields · 1 citations

Feltham-Ohlson model: a standalone construct

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Accounting

accounting-based valuation model that separates operating and financial activities and ties firm value to book value and abnormal operating earnings.

In accounting, Feltham-Ohlson model refers to accounting-based valuation model that separates operating and financial activities and ties firm value to book value and abnormal operating earnings. This meaning comes from Feltham (1995) in Contemporary Accounting Research.[1]

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Nearby constructs

book1 fields · 1 citationsanchor · a standalone construct model3 fields · 3 citationsjingle · one word, three constructs valuation4 fields · 7 citationsjingle · one word, four constructs

References

Feltham, G. A., & Ohlson, J. A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research, 11(2), 689-731. https://doi.org/10.1111/j.1911-3846.1995.tb00462.x

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