1. On the Analysis of Firms' Cash Flows Ohlson, James A.; Aier, Jagadison K. 2007 Reports Managerial economics
2. Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance with Particular Attention to Employee Compensation Options Ohlson, James A.; Penman, Stephen H. 2005 Reports Managerial economicsAccounting