Title/Affiliation：Associate Professor of Accounting，The Fuqua School of Business，Duke University

Research Interests：Valuation, Financial Statement Analysis, Accounting Information and Investment Decisions, Information Uncertainty, International Accounting

Email：pol@duke.edu

Journal Articles

2008

1、Per Olsson.Discussion of "inventory policy, accruals quality and information risk".Review of Accounting Studies, 2008,13(2/3): 411-417. (Database:Springer Standard Collection)

2、Jennifer Francis, Dhananjay Nanda, Per Olsson.Voluntary Disclosure, Earnings Quality, and Cost of Capital. Journal of Accounting Research, 2008,46(1): 53-99. (Database: Wiley InterScience)

2007

3、Jennifer Francis, Ryan Lafond, Per Olsson, Katherine Schipper.Information Uncertainty and Post-Earnings-Announcement-Drift. Journal of Business Finance & Accounting, 2007,34(3/4): 403-433. (Database: EBSCO BSP)

2006

4、Frank Ecker, Jennifer Francis, Irene Kim, Per M. Olsson, Katherine Schipper.A Returns-Based Representation of Earnings Quality. The Accounting Review, 2006,81(4): 749-780. (Database: Proquest)

2005

5、Jennifer Francis, Ryan Lafond, Per Olsson, Katherine Schipper.The market pricing of accruals quality. Journal of Accounting & Economics, 2005,39(2): 295-327. (Database: Elsevier)

2004

6、Jennifer Francis, Ryan LaFond, Per M. Olsson, Katherine Schipper.Costs of Equity and Earnings Attributes. The Accounting Review, 2004,79(4): 967-1010. (Database: Proquest)

7、Marty Gosman, Trish Kelly, Per Olsson, Terry Warfield.The Profitability and Pricing of Major Customers. Review of Accounting Studies, 2004,9(1): 117-139. (Database: Proquest)

2002

8、Hollis Ashbaugh, Per Olsson.An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review, 2002,77(1): 107-126. (Database: Proquest)

2000

9、Jennifer Francis, Per Olsson, Dennis R. Oswald.Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates. Journal of Accounting Research, 2000,38(1): 45-70.

(Database: JSTOR)