Analysis and Discussion of Results
| dc.contributor.author | Matias Gama A.P. | |
| dc.contributor.author | Segura L.C. | |
| dc.contributor.author | Milani Filho M.A.F. | |
| dc.date.accessioned | 2024-03-13T00:50:23Z | |
| dc.date.available | 2024-03-13T00:50:23Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | © 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. | |
| dc.description.firstpage | 139 | |
| dc.description.lastpage | 157 | |
| dc.identifier.doi | 10.1007/978-981-10-3009-3_7 | |
| dc.identifier.issn | 2509-7881 | |
| dc.identifier.uri | https://dspace.mackenzie.br/handle/10899/35814 | |
| dc.relation.ispartof | Accounting, Finance, Sustainability, Governance and Fraud | |
| dc.rights | Acesso Restrito | |
| dc.subject.otherlanguage | Empirical results | |
| dc.subject.otherlanguage | Ohlson and Feltham and Ohlson models | |
| dc.subject.otherlanguage | Persistence of losses | |
| dc.subject.otherlanguage | Positive valuation of losses | |
| dc.title | Analysis and Discussion of Results | |
| dc.type | Capítulo de livro | |
| local.scopus.citations | 0 | |
| local.scopus.eid | 2-s2.0-85090325144 | |
| local.scopus.updated | 2024-05-01 | |
| local.scopus.url | https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85090325144&origin=inward |