A philosophical research paradigm and a theoretical perspective of a valuation report in the beverage sector

Abstract

This paper contributes to the current literature in the benefits of a more coherent and comprehensive solution to the study of analysts' valuation and the investment base of forecasts, valuation practices, and their decision making. In addition, it demonstrates the contribution of this method to the teaching of financial accounting with information systems, mainly in higher education, the promotion and support of scientific research, and the benefits it can provide as a means of knowledge for students and as an important aid to researchers. It contributes to the improvement of the quality of educational vision and practice.