Ohlson (James Ohlson)

James Ohlson was an influential accounting researcher known for developing a model that evaluates the value of a company by combining traditional accounting data with market performance. His approach, called the Ohlson Model, links a company's current book value and earnings to its stock price, helping investors and analysts understand how various financial factors influence valuation. This model blends accounting figures with market perceptions, providing a more comprehensive view of a company's worth based on both historical data and market expectations.