Equity Valuation and Negative Earnings

Part I. Introduction

1. Introduction
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

Part II. Literature Review

2. The Ohlson and Feltham Ohlson Models
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

3. The Value Relevance of the Variables Earnings and Book Value of Equity for Valuation Purposes
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

4. The Impact of Investment in Intangible Assets on the Market Value
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

Part III. Empirical Study

5. Period, Sample Selection and Definition of Variables
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

6. Method
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

7. Analysis and Discussion of Results
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

Part IV. Conclusions

8. Conclusions and Suggestions for Further Research
Ana Paula Matias Gama, Liliane Cristina Segura, Marco Antonio Figueiredo Milani Filho

Keywords: Finance, Finance, general, e-Business/e-Commerce