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Professor John O'Hanlon

Emeritus, Trustee

John O'Hanlon

The Management School



Tel: +44 1524 593631


John O'Hanlon is an Emeritus Professor of Accounting in the Department of Accounting and Finance at Lancaster University Management School (LUMS). His principal research interests relate to accounting for financial instruments and the use of accounting numbers in business valuation. Areas of the accounting literature to which he has contributed include the time series properties of accounting numbers (e.g., British Accounting Review 1995), the use of accounting numbers to estimate the implied cost of capital (Journal of Business Finance and Accounting 2000), the theory of residual-income-based business valuation (Review of Accounting Studies 2002 and 2004; Contemporary Accounting Research 2006), accounting conservatism (Abacus 2011; European Accounting Review 2012) and accounting for credit-loss impairment (Accounting and Business Research 2013; European Parliament 2015; Accounting in Europe 2016; Institute of Chartered Accountants in England and Wales 2018; Accounting and Business Research 2018; Accounting Horizons 2022). At Lancaster University, he has served as head of the Department of Accounting and Finance (2004-2007), Associate Dean for Finance & Resources of LUMS (2011-2018), Deputy Dean of LUMS (2012-2018). He has also served as a member of Lancaster University's Council, its Finance & General Purposes Committee and its Estates Committee.

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