Construct · 1 fields · 1 citations

ohlson o-score: a standalone construct

One name. One construct. A landmark on the map.

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Accounting

a logit-based probability of bankruptcy computed from size, leverage, liquidity and performance ratios.

In accounting, ohlson o-score refers to a logit-based probability of bankruptcy computed from size, leverage, liquidity and performance ratios. This meaning comes from Ohlson (1980) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

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Nearby constructs

leverage6 fields · 15 citationsjingle · one name, six constructs liquidity2 fields · 2 citationsjingle · one word, two constructs performance6 fields · 8 citationsjingle · one word, five performances

References

Ohlson, J. A. (1980). Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research, 18(1), 109. https://doi.org/10.2307/2490395

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