Introduction

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2017
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Accounting, Finance, Sustainability, Governance and Fraud
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0
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Matias Gama A.P.
Segura L.C.
Milani Filho M.A.F.
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© 2017, Springer Nature Singapore Pte Ltd.The Internet has changed our lives enormously. In the late 1990s, the Internet constituted a technological revolution and created huge expectations for the new business models. Many entrepreneurs, supported by venture capital, have made fortunes, based on potential profits from their high-tech start-ups. Despite the fact that traditional models of economic evaluation did not present evidence justifying the great appreciation that the newly established companies were generating, many investors were nevertheless betting on future earnings to offset present losses. In this chapter, we provide an overview about the speculative bubble involving internet companies (dot.com or net firms) during 1999–2003, and we present the objectives and main research contributions of this study. Additionally, we present the structure of this book.
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