Table 1.

Content analysis approach

QuestionAnswer
1) Which data are analysed?The content of judicial recovery plans initiated in Brazil in line with legislative requirements
2) How are they defined?The judicial recovery plans arise from company reporting of organisational failure
3) What is the population from which they are drawn?Businesses that have developed judicial recovery plans in the sugar and ethanol sector
4) What is the context relative to which the data are analysed?The factors that influence organisational failure
5) What are the boundaries of the analysis?The boundary relates to sugar and ethanol mill’s recovery plans
6) What is the target of the inferences?The target is to identify the factors reported in recovery plans that have influenced organisational failure
Source: The authors, based on Krippendorf (1980) 

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