El Modelo de Ohlson (1995): ¿Hemos Llegado Realmente a Comprenderlo?

Ohlson’s (1995) Model: Have we Fully Understood it?

Autores/as

  • Manuel Larrán Jorge Universidad de Cádiz
  • Juan Manuel Piñero López Universidad de Cádiz
Palabras clave: modelos de valoración, modelo de Ohlson

Resumen

El presente trabajo realiza una revisión teórica de una de las aportaciones que más impacto ha tenido en los últimos tiempos en la literatura contable, el trabajo de Ohlson (1995). El análisis realizado se basa en una revisión bibliográfica centrada en tres aspectos diferenciados: el marco teórico del modelo, su forma funcional así como de la validez empírica de las ecuaciones de comportamiento dinámico empleadas como asunciones por parte del autor y, finalmente, la especificación econométrica de la fórmula valorativa. El análisis pone de manifiesto que el desarrollo de ciertas prácticas, más o menos habituales entre los investigadores, a la hora de establecer las especificaciones econométricas del modelo, puede tener importantes repercusiones sobre los resultados alcanzados en la investigación. Básicamente, estas prácticas hacen referencia a los componentes dirty surplus, a los dividendos y a la variable otra información.

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Citas

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Publicado
01-07-2005
Cómo citar
Larrán Jorge, M., & Piñero López, J. M. (2005). El Modelo de Ohlson (1995): ¿Hemos Llegado Realmente a Comprenderlo? Ohlson’s (1995) Model: Have we Fully Understood it?. Revista de Contabilidad - Spanish Accounting Review, 8(16), 115-149. Recuperado a partir de https://revistas.um.es/rcsar/article/view/388681
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