Livre

Description

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.