Analysis and Discussion of Results
Tipo
Capítulo de livro
Data de publicação
2017
Periódico
Accounting, Finance, Sustainability, Governance and Fraud
Citações (Scopus)
0
Autores
Matias Gama A.P.
Segura L.C.
Milani Filho M.A.F.
Segura L.C.
Milani Filho M.A.F.
Orientador
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
© 2017, Springer Nature Singapore Pte Ltd.Given the magnitude and persistence of losses reported by the companies under study, this chapter aims to test empirically the phenomenon of “positive valuation of the losses” based on the theoretical framework of the OM and FOM models. The objective is to understand how investors assess this type of company, given the persistence and the continuous reporting of losses. So, after some considerations on the econometric procedures, we analyze the results obtained with reference to each of the research hypotheses formulated.