Conclusions and Suggestions for Further Research
This chapter presents the main conclusions of the study and suggestions for further researcher. Based on the results obtained, we provide also some recommendations to policy makers, financial analysts and regulators.
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Ana Paula Matias Gama Liliane Cristina Segura Marco Antonio Figueiredo Milani Filho
Equity Valuation and Negative Earnings The Case of the dot.com Bubble
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application Series editor Kiymet Tunca Caliyurt, Iktisadi ve Idari Bilimler Fakultes, Trakya University Balkan Yerleskesi, Edirne, Turkey
This series acts as a forum for book publications on current research arising from debates about key topics that have emerged from global economic crises during the past several years. The importance of governance and the will to deal with corruption, fraud, and bad practice, are themes featured in volumes published in the series. These topics are not only of concern to businesses and their investors, but also to governments and supranational organizations, such as the United Nations and the European Union. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application takes on a distinctive perspective to explore crucial issues that currently have little or no coverage. Thus the series integrates both theoretical developments and practical experiences to feature themes that are topical, or are deemed to become topical within a short time. The series welcomes interdisciplinary research covering the topics of accounting, auditing, governance, and fraud.
More information about this series at http://www.springer.com/series/13615
Ana Paula Matias Gama Liliane Cristina Segura Marco Antonio Figueiredo Milani Filho •
Equity Valuation and Negative Earnings The Case of the dot.com Bubble
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Ana Paula Matias Gama Management and Economics Department University of Beira Interior Covilhã Portugal
Marco Antonio Figueiredo Milani Filho State University of Campinas—UNICAMP Limiera, São Paulo Brazil
Liliane Cristina Segura Universidade Presbiteriana Mackenzie São Paulo Brazil
ISSN 2509-7873 ISSN 2509-7881 (electronic) Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application ISBN 978-981-10-3007-9 ISBN 978-981-10-3009-3 (eBook) DOI 10.1007/978-981-10-3009-3 Library of Congress Control Number: 2016956819 © Springer Nature Singapore Pte Ltd. 2017 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date
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