Professor John O'Hanlon

Professor

Current Research

Accounting by banks; accounting conservatism.

The informativeness of US banks' statements of cash flows
Gao, Z., Li, W., O'Hanlon, J. 2017
Working paper

Expected-loss-based accounting for impairment of financial instruments: the FASB and IASB proposals 2009-2016
Hashim, N.A.A., O'Hanlon, J.F., Li, W. 2/08/2016 In: Accounting in Europe. 13, 2, p. 229-267. 39 p.
Journal article

Expected-loss-based accounting for the impairment of financial instruments: : the FASB and IASB IFRS 9 Approaches
Hashim, N., O'Hanlon, J., Li, W. 2015 European Parliament.
Commissioned report

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. 6/02/2013 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

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

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

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

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

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

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

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

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

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

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

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

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

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
Peasnell, K.V., O'Hanlon, J.F. 1998 In: Management Accounting Research. 9, p. 421-444. 24 p.
Journal article

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

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

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

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

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

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. 23, 2, p. 159-183. 25 p.
Journal article

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

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

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

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

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

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

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

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

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

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

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

IASB Research Forum
Participation in conference

Keynote speaker
Invited talk

London School of Economics
Visiting an external academic institution

INTACCT Workshop, ICAEW
Participation in conference

Financial Management (Journal)
Publication peer-review

London Business School
Visiting an external academic institution

British Accounting Association
Participation in conference

Abacus (Journal)
Publication peer-review

London School of Economics
Visiting an external academic institution

London School of Economics
Visiting an external academic institution

Review of Accounting Studies (Journal)
Publication peer-review

Contemporary Accounting Research (Journal)
Publication peer-review

Cranfield University
Visiting an external academic institution

European Accounting Review (Journal)
Publication peer-review

Management Accounting Research (Journal)
Publication peer-review

Accounting and Business Research (Journal)
Publication peer-review

British Accounting Review (Journal)
Publication peer-review

Journal of Business Finance and Accounting (Journal)
Publication peer-review

  • Accounting, Finance, Governance and Banking
  • Bank Accounting and Regulation
  • Financial Reporting
  • International Centre for Research in Accounting

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