← Search Journal of Finance Vol. 35 No. 2 1980 Toward a Theory of Financial Accounting James A. Ohlson; A. Gregory Buckman DOI10.2307/2327414 Volume35 Issue2 Pages537 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓