| dc.creator | Cupertino, César Medeiros | |
| dc.creator | Lustosa, Paulo Roberto Barbosa | |
| dc.date | 2013-12-19T17:58:59Z | |
| dc.date | 2013-12-19T17:58:59Z | |
| dc.date | 2004 | |
| dc.date.accessioned | 2017-03-07T12:58:42Z | |
| dc.date.available | 2017-03-07T12:58:42Z | |
| dc.identifier | CUPERTINO, César Medeiros; LUSTOSA, Paulo Roberto Barbosa. The Ohlson model of evaluation of companies: tutorial for use. Brazilian Business Review, v. 1, n. 1, p. 1-16, 2004. Disponível em: <http://www.bbronline.com.br/artigos.asp?sessao=ready&cod_artigo=255>. Acesso em: 19 dez. 2013. | |
| dc.identifier | http://repositorio.unb.br/handle/10482/14881 | |
| dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/357454 | |
| dc.description | ABSTRACT | |
| dc.description | The article analyzes the structuring and applicability of the Ohlson
Model (MO). The methodology used considered: (i) exploratory research as to the
objectives of the study; (ii) bibliographical research as to the procedures applied; and
(iii) qualitative research as to the addressing of the problem. The review of the
literature covered both the origin (discount of dividends, evaluation by the residual
profit etc) and the underlying theory of the model. In relation to the internal
consistency of the MO, the structuring of the linear informational dynamics was
discussed (DIL) and the formula of evaluation as well as the establishing of the
entries demanded (parameters and variables). An example was also developed that
illustrates the interaction between the coefficients, variables and parameters of the
Ohlson modeling. The example permitted the exploration of fundamental concepts
and premises for the operating of the Ohlson model, underlying the equations of the
DIL (self-regressive models, parameters of persistence etc), to the behavior of the
profits (persistence and ability to forecast), to the scenario of evaluation and to some
aspects of the accounts model (role of the net worth etc). The study concluded that:
(1) there is no consensus in the academic literature about the appropriate method of
measuring the parameters of persistence; (2) there are propositions for perfecting the
original conception of the MO by means of extensions to the model; (3) the Ohlson
model propitiated a series of contributions in the academic literature about capital
markets. | |
| dc.language | eng | |
| dc.publisher | FUCAPE Business School | |
| dc.rights | Open Access | |
| dc.rights | Brazilian Business Review - Este trabalho foi licenciado com uma Licença Creative Commons - Atribuiçao 3.0 Nao Adaptada (CC BY). Fonte: http://www.bbronline.com.br/artigos.asp?sessao=ready&cod_artigo=255. Acesso em: 19 dez. 2013. | |
| dc.subject | Empresas - avaliação | |
| dc.subject | Modelo de Ohlson | |
| dc.title | The Ohlson model of evaluation of companies : tutorial for use | |
| dc.type | Artículos de revistas | |
