search query: @author Ohlson, J. A. / total: 20
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| Author: | Ohlson, J. A. Zhang, X.-J. |
| Title: | On the theory of forecast horizon in equity valuation |
| Journal: | Journal of Accounting Research
1999 : AUTUMN, VOL. 37:2, p. 437-449 |
| Index terms: | Equity capital Stock markets Corporate forecasting Valuation |
| Language: | eng |
| Abstract: | This paper analyzes how a horizon date affects valuation. It focuses on valuation errors that arise because of the horizon, and the analysis assesses the magnitudes of such errors. Anticipated financial outcomes depend on two kinds of information: current accounting data and idiosyncratic information. |
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