---
title: "Residual income valuation (Ohlson model)"
description: "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."
url: https://scholar4ai.com/equations/residual-income-valuation-ohlson-model
markdown_url: https://scholar4ai.com/equations/residual-income-valuation-ohlson-model.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-26T13:22:50+09:00
window: 2026-09-27 to 2026-10-26
source: OpenAlex (CC0)
---

# Residual income valuation (Ohlson model)

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

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

- area: Accounting
- 0 papers in the last 7 days
- Names searched for: residual income model, residual income valuation, Ohlson model, Ohlson (1995)

Back to the ranking: https://scholar4ai.com/rankings/equations.md

## 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](https://doi.org/10.1007/s10479-026-07442-0) | [Annals of Operations Research](https://scholar4ai.com/journals/annals-of-operations-research.md) | Andreas Errikos Delegkos, Evangelia Arsenou, Dionisis Cavouras et al. | University of West Attica; University College Dublin |

## Cite this page

Scholar4AI. (2026). Residual income valuation (Ohlson model). Journal Research Rankings. Retrieved October 26, 2026, from https://scholar4ai.com/equations/residual-income-valuation-ohlson-model

```bibtex
@misc{scholar4ai-equations-residual-income-valuation-ohlson-model,
  author = {{Scholar4AI}},
  title = {Residual income valuation (Ohlson model)},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/equations/residual-income-valuation-ohlson-model}},
  urldate = {2026-10-26},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).