James A. Ohlson

James A. Ohlson is a renowned accounting scholar best known for developing the "Ohlson Model," a framework that helps evaluate a company's value by analyzing its financial statements. His work links accounting data like earnings and book value to a firm’s market value, providing insights into its financial health and valuation. Ohlson's contributions have significantly advanced the understanding of how accounting information reflects a company's worth, aiding investors and researchers in making more informed financial decisions.