Accounting at various times has been referred to as a communication process, a language, and a conveyor of information. Given this condition, an analysis of accounting in terms of the theories relating to those references would enable an understanding of: (1) how well the parts of accounting...

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...

In analyzing the projected cash flow of an investment, especially when the main product is a commodity, defining future revenue as a function of the price behavior of this commodity is a widely debated question among academics and financial analysts. This study carries out econometric...