{"id":"https://openalex.org/W2323344715","doi":"https://doi.org/10.2307/2490941","title":"Price-Earnings Ratios and Earnings Capitalization Under Uncertainty","display_name":"Price-Earnings Ratios and Earnings Capitalization Under Uncertainty","publication_year":1983,"publication_date":"1983-01-01","ids":{"openalex":"https://openalex.org/W2323344715","doi":"https://doi.org/10.2307/2490941","mag":"2323344715"},"language":"en","primary_location":{"id":"doi:10.2307/2490941","doi":"https://doi.org/10.2307/2490941","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2490941","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013273607","display_name":"James A. Ohlson","orcid":"https://orcid.org/0000-0001-8752-8913","observed_orcids":["https://orcid.org/0000-0001-8752-8913"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"James A. Ohlson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5013273607"],"corresponding_institution_ids":[],"apc_list":{"value":4420,"currency":"USD","value_usd":4420},"apc_paid":null,"fwci":1.8653,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.89393064,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"21","issue":"1","first_page":"141","last_page":"141"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.47920000553131104,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.47920000553131104,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.32710000872612,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.09740000218153,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/price-earnings-ratio","display_name":"price earning ratio","score":0.9869999885559082},{"id":"https://openalex.org/keywords/uncertainty","display_name":"uncertainty","score":0.8270000219345093},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.9279999732971191}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7841452360153198},{"id":"https://openalex.org/C2779137862","wikidata":"https://www.wikidata.org/wiki/Q425951","display_name":"Capitalization","level":2,"score":0.6373094320297241},{"id":"https://openalex.org/C133441289","wikidata":"https://www.wikidata.org/wiki/Q127473","display_name":"Price\u2013earnings ratio","level":4,"score":0.5800797939300537},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5693962574005127},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.49056071043014526},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.46831876039505005},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.43750616908073425},{"id":"https://openalex.org/C147808555","wikidata":"https://www.wikidata.org/wiki/Q7233519","display_name":"Post-earnings-announcement drift","level":4,"score":0.43557628989219666},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.35177043080329895},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.21736040711402893},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16598773002624512},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/2490941","doi":"https://doi.org/10.2307/2490941","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2490941","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:joares:v:21:y:1983:i:1:p:141-154","doi":null,"is_oa":false,"landing_page_url":"http://www.jstor.org/stable/pdf/2490941.pdf","pdf_url":"http://www.jstor.org/stable/pdf/2490941.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1557943798","https://openalex.org/W1983435675","https://openalex.org/W2079374669","https://openalex.org/W2098036712","https://openalex.org/W2150804913","https://openalex.org/W2325547720","https://openalex.org/W3023688799"],"related_works":["https://openalex.org/W68586362","https://openalex.org/W2731038407","https://openalex.org/W2115350655","https://openalex.org/W2148282462","https://openalex.org/W2894989636","https://openalex.org/W2398011242","https://openalex.org/W2034981556","https://openalex.org/W119805289","https://openalex.org/W2099231763","https://openalex.org/W4406994906"],"abstract_inverted_index":{"Financial":[0],"ratios,":[1],"Price-Earnings":[2],"Ratio,":[3],"Earnings":[4],"capitalization,":[5],"Uncertainty":[6]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}