Accounting and Finance: Two different lines of research - Paperback

by Maria Teresa Alves (Author)

The purpose of the paper entitled "Content analysis: its use in accounting publications" is to review relevant issues concerning the method of content analysis and identify applications to the different themes and topics of the scientific field of accounting. It was found that the most investigated issue was about financial reporting; and that the objective most frequently identified in the studies was explaining, exploring; and describing the differences in the practices of information disclosure. The aim of the paper entitled "Prospect theory - does it apply in a case of a master on accounting and finance students? " is to verify the assumptions of prospect theory. The results were not always consistent with those obtained by Kahneman and Tversky; Kimura, Basso and Krauter; and Seth and Chowdary. Thus they allowed one to verify the isolation effect; to almost always, verify the reflection effect; and, not always, verify the certainty effect. And, in what concerns the attitude facing risk and the assumptions of risk aversion and of the relevance given to changes in wealth (at the expense of wealth states) the results were in line with those obtained by the referred authors.