
Ohlson, James
James Ohlson is an influential figure in finance and accounting, best known for developing the Ohlson Model, which provides a method for valuing companies based on their financial information. This model uses accounting data, such as earnings and book value, to estimate a company's market value. Ohlson's work emphasizes the importance of financial statements in assessing a company's worth, making it easier for investors and analysts to make informed decisions. His contributions have had a lasting impact on valuation techniques and have shaped how we understand the relationship between finance and accounting.