Professor John O'Hanlon

Professor

Current Research

Accounting by banks; accounting conservatism.

Residual Income and EVA
O'Hanlon, J., Peasnell, K. 22/09/2014 In: Wiley Encyclopaedia of Management. Wiley
Entry for encyclopedia/dictionary

Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?
O'Hanlon, J. 2013 In: Accounting and Business Research. 43, 1, p. 225-258. 34 p.
Journal article

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components
Hsu, A., O'Hanlon, J.F., Peasnell, K.V. 2012 In: European Accounting Review. 21, 1, p. 87-113. 27 p.
Journal article

Financial distress and the earnings-sensitivity-difference measure of conservatism
Hsu, A., O'Hanlon, J.F., Peasnell, K.V. 09/2011 In: Abacus. 47, 3, p. 284-314. 31 p.
Journal article

Did loan-loss provisioning by UK banks become more timely or less timely after adoption of IAS 39?
O'Hanlon, J. 2011 Lancaster : Lancaster University, 43 p.
Working paper

The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence
O'Hanlon, J.F., Taylor, P.A. 2007 In: Accounting and Business Research. 37, 4, p. 267-284. 18 p.
Journal article

Dirty surplus accounting flows and valuation errors
Isidro, H.D., O'Hanlon, J.F., Young, S.E. 2006 In: Abacus. 42, 3-4, p. 302-344. 43 p.
Journal article

Conservative accounting and linear information valuation models
Choi, Y.S., O'Hanlon, J.F., Pope, P.F. 2006 In: Contemporary Accounting Research. 23, 1, p. 73-101. 29 p.
Journal article

Discussion of "A UK test of an inflation-adjusted Ohlson model"
O'Hanlon, J.F. 2005 In: Journal of Business Finance and Accounting. 32, 3-4, p. 535-547. 13 p.
Journal article

Residual income and EVA
O'Hanlon, J.F., Peasnell, K.V. 2004 In: The Blackwell Encyclopaedia of Management. Oxford : Blackwell p. 383-387. 5 p. ISBN: 0-6312-3317-2.
Chapter

Discussion of M. Gietzmann and A. Ostazewski 'Predicting firm value: the superiority of q-theory over residual income'
O'Hanlon, J.F. 2004 In: Accounting and Business Research. 34, 4, p. 379-382. 4 p.
Journal article

Dirty surplus accounting flows: international evidence
Isidro, H.D., O'Hanlon, J.F., Young, S.E. 2004 In: Accounting and Business Research. 34, 3, p. 383-410. 28 p.
Journal article

Residual income valuation: are inflation adjustments necessary?
O'Hanlon, J.F., Peasnell, K.V. 2004 In: Review of Accounting Studies. 9, 4, p. 375-398. 24 p.
Journal article

Dirty surplus accounting flows: international evidence
Isidro, H.D., O'Hanlon, J.F., Young, S.E. 2004 Lancaster University : The Department of Accounting and Finance
Working paper

Conservative accounting and linear information valuation models
Choi, Y.S., O'Hanlon, J.F., Pope, P.F. 2004 Lancaster University : The Department of Accounting and Finance
Working paper

Residual income and value creation: the missing link
O'Hanlon, J.F., Peasnell, K.V. 2002 In: Review of Accounting Studies. 7, 2/3, p. 229-245. 17 p.
Journal article

Discussion of S. Cahan et al.: Value-relevance of mandated comprehensive income disclosures
O'Hanlon, J.F. 2000 In: Journal of Business Finance and Accounting. p. 1303-1311. 9 p.
Journal article

Residual income and EVA
O'Hanlon, J.F., Peasnell, K.V. 2000 In: Economic and Financial Computing. 10, 2, p. 53-95. 43 p.
Journal article

Estimating the equity risk premium using accounting fundamentals
Steele, A., O'Hanlon, J.F. 2000 In: Journal of Business Finance and Accounting. 27, 9,10, p. 1051-1083. 33 p.
Journal article

Discussion of: G. Whittington and M. Tippett: The components of accounting ratios as co-integrated variables
O'Hanlon, J.F. 1999 In: Journal of Business Finance and Accounting. p. 1275-1280. 6 p.
Journal article

The value-relevance of UK dirty surplus accounting flows
Pope, P.F., O'Hanlon, J.F. 1999 In: British Accounting Review. 31, 4, p. 459-482. 24 p.
Journal article

Wall Street's contribution to management accounting: the Stern Stewart EVA ® financial management system
Peasnell, K.V., O'Hanlon, J.F. 1998 In: Management Accounting Research. 9, p. 421-444. 24 p.
Journal article

The articulation of returns and accounting-related variables when returns lead earnings: UK evidence
O'Hanlon, J.F. 1998 In: Journal of Business Finance and Accounting. 9, 10, p. 1163-1201. 39 p.
Journal article

Wall Street's contribution to management accounting: the Stern Stewart EVA financial management system
O'Hanlon, J.F., Peasnell, K.V. 1998 Lancaster University : The Department of Accounting and Finance
Working paper

Stock returns, earnings classification and persistence
Yaansah, R.A., Poon, S., O'Hanlon, J.F. 1997 Lancaster University : The Department of Accounting and Finance
Working paper

Estimating the equity risk premium using accounting fundamentals
O'Hanlon, J.F., Steele, A. 1997 Lancaster University : The Department of Accounting and Finance
Working paper

Clean Surplus: A Link Between Accounting and Finance
O'Hanlon, J.F. 1996 Garland Publishing.
Book

Return/earnings regressions and residual income: empirical evidence
O'Hanlon, J.F. 1996 In: Clean Surplus: A Link Between Accounting and Finance. New York : Garland Publishing ISBN: 0815322518 9780815322511.
Chapter

Measure for measure?
O'Hanlon, J.F., Peasnell, K.V. 1996 In: Accountancy. p. 50-52. 3 p.
Journal article

The time series properties of the components of clean surplus earnings: UK evidence
O'Hanlon, J.F. 1996 In: Journal of Business Finance and Accounting. Oxford : Blackwell p. 159-183. 25 p.
Conference contribution

An earnings-based valuation model in the presence of sustained competitive advantage
O'Hanlon, J.F. 1996 Lancaster University : The Department of Accounting and Finance
Working paper

Links between accounting numbers and economic fundamentals
Rees, W.P., O'Hanlon, J.F. 1995 In: Financial Analysis. London : Prentice Hall
Chapter

The univariate time series modelling of earnings: a review
O'Hanlon, J.F. 1995 In: British Accounting Review. 27, 3, p. 187 - 210. 24 p.
Journal article

Return/earnings regressions and residual income: empirical evidence
O'Hanlon, J.F. 1995 In: Journal of Business Finance and Accounting. 22, 1, p. 53-66. 14 p.
Journal article

Investment trust discounts and abnormal returns: UK evidence
Cheng, A., Copeland, L., O'Hanlon, J.F. 1994 In: Journal of Business Finance and Accounting. 21, 6, p. 813-831. 19 p.
Journal article

Portfolio theory applied to on-line financial information: a computer based graphical approach
Bielinski, B., Whiddett, D., Ho, S., O'Hanlon, J.F. 1993 In: Accounting Education. 2, 2, p. 123-142. 20 p.
Journal article

Market recognition of differences in earnings persistence: UK evidence
Poon, S., Yaansah, R.A., O'Hanlon, J.F. 1992 In: Journal of Business Finance and Accounting. 19, 4, p. 625-639. 15 p.
Journal article

Stock market over-reaction and price reversals: the UK evidence
Thomas, V., O'Hanlon, J.F. 1992 In: Greek Economic Review. p. 149-162. 14 p.
Journal article

O efeito tamanho versus o efeito mes-do-ano no mercado de capitias Brasileiro: uma analise empirica
da Costa, N., O'Hanlon, J.F. 1991 In: Revista Brasileira de Mercado Decapitais. p. 61-74. 14 p.
Journal article

Do UK security analysts over-react?
O'Hanlon, J.F. 1991 In: Accounting and Business Research. 21, 85, p. 63-74. 12 p.
Journal article

The relationship in time between annual accounting returns and annual stock market returns in the UK
O'Hanlon, J.F. 1991 In: Journal of Business Finance and Accounting. 18, 3, p. 305-314. 10 p.
Journal article

Using on-line information in teaching
Whiddett, D., McLeay, S., Ho, T.S., O'Hanlon, J.F. 1989 In: Management Education and Development. p. 53-60. 8 p.
Journal article

Informational efficiency in the UK, US, Canadian and Japanese equity markets: a note
Kamarotou, H., O'Hanlon, J.F. 1989 In: Journal of Business Finance and Accounting. 16, 2, p. 183-192. 10 p.
Journal article

Day of the week effects in the UK equity market: a cross-sectional analysis
Choy, A., O'Hanlon, J.F. 1989 In: Journal of Business Finance and Accounting. 16, 1, p. 89-104. 16 p.
Journal article

Day of the week effects on stock returns: international evidence
Ward, C., Condoyanni, L., O'Hanlon, J.F. 1987 In: Journal of Business Finance and Accounting. 14, 2, p. 159-174. 16 p.
Journal article

How to lose at winning strategies
Ward, C., O'Hanlon, J.F. 1986 In: Journal of Portfolio Management. 12, 3, p. 20-23. 4 p.
Journal article