Residual income valuation (Ohlson model)

area: Accounting · 0 papers in the last 7 days

P_t = B_t + \sum_{\tau=1}^{\infty}\frac{E_t[NI_{t+\tau} - r\,B_{t+\tau-1}]}{(1 + r)^{\tau}}

Values equity as book value plus the discounted earnings in excess of a normal return on book value.

LaTeX: P_t = B_t + \sum_{\tau=1}^{\infty}\frac{E_t[NI_{t+\tau} - r\,B_{t+\tau-1}]}{(1 + r)^{\tau}}

Names searched for: residual income model, residual income valuation, Ohlson model, Ohlson (1995)

Key findings

Residual income valuation (Ohlson model) was mentioned in 1 papers in the last 30 days (2026-09-27 to 2026-10-26), ranking #99 of the 104 equations and models mentioned.
By journal category: Operations Research (1).
Most of them appeared in Annals of Operations Research (1).
Often mentioned together with Instrumental variables (two-stage least squares) (1), Ordinary least squares (OLS) (1) and Two-way fixed-effects panel regression (1).
Datasets named in the same papers: Refinitiv ESG (ASSET4) (1) and Euro Stoxx / DAX (1).

Papers mentioning Residual income valuation (Ohlson model), newest first.
Date	Title	Journal	Authors	Affiliations
2026-10-07	The conditional value relevance of ESG and innovation disclosures: a multi-method analysis of European firms combining panel econometrics and machine learning	Annals of Operations Research	Andreas Errikos Delegkos, Evangelia Arsenou, Dionisis Cavouras et al.	University of West Attica; University College Dublin