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Speaking of Theories and Models in the Accounting Sciences
Martins, Gilberto de Andrade - In: Brazilian Business Review 2 (2005) 2, pp. 124-137
Just as happens with the concept of theory, the meaning of model is also very diffuse. This paper intends to contribute to a better understanding of the distinct concepts of theory and model as used in accounting science by clarifying the sense of the two dimensions, following an epistemological...
Persistent link: https://www.econbiz.de/10010631405
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Analysis of price behavior patterns for revenue projections: statistical tests of a copper price time series
Matias, Marcia Athayde; Silva, Cesar Augusto Tiburcio; … - In: Brazilian Business Review 2 (2005) 2, pp. 108-123
analysts. This study carries out econometric evaluations based on a historical copper-price series, aiming to verify whether … that copper prices in the interval studied have not followed any identified behavior pattern, suggesting that the models … normally used in financial projections have a weak capacity to forecast future copper prices. …
Persistent link: https://www.econbiz.de/10010631415