Accounting and Finance Research (AFR) is a double-blind peer-reviewed journal, published by Sciedu Press. The journal seeks to publish research articles that are original hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, corporate finance, investment, insurance, monetary banking, stock exchange, capital markets and relevant subjects. The journal is published in both online and printed versions. All publications are open access in full text and free to download.
ABSTRACTING AND INDEXING:
2016 Q3: Articles Received: 36; Accepted: 18; Rejected: 10; Published: 11; Retracted: 0
2016 Q2: Articles Received: 35; Accepted: 24; Rejected: 11; Published: 18; Retracted: 0
2016 Q1: Articles Received: 35; Accepted: 23; Rejected: 13; Published: 15; Retracted: 0
2015: Articles Received: 105; Accepted: 70; Rejected: 34; Published: 54; Retracted: 0
2014: Articles Received: 114; Accepted: 87; Rejected: 24; Published: 67; Retracted: 0
2013: Articles Received: 81; Accepted: 59; Rejected: 24; Published: 56; Retracted: 0
- e-Version FirstTM (Vol. 6, No. 1)
What is e-Version FirstTM
e-Version First is a feature offered through our journal platform. It allows PDF version of manuscripts that have been peer reviewed and accepted, to be hosted online prior to their inclusion in a final printed journal. Readers can freely access or cite the article. We aim to publish accepted manuscripts in e-Version First in two week's time after the final draft completed.
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c) Peer Review
We use a double-blind system for peer review; both reviewers’ and authors’ identities remain anonymous. The submitted manuscript will be reviewed by at least two experts: one editorial staff member as well as one to three external reviewers. The review process may take two to four weeks.
d) Decision Is Made
The decision to accept or reject an article is based on the suggestions of reviewers. If differences of opinion occur between reviewers, the editor-in-chief will weigh all comments and arrive at a balanced decision based on all comments, or a second round of peer review may be initiated.
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AFR Indexed in EconLit
|Accounting and Finance Research (AFR) has been evaluated and accepted for listing in EconLit. An annotation of the journal will appear in the New Journals section of the Annotated Listing of New Books department of the December 2013 issue of the Journal of Economic Literature (JEL).|
Call for Papers-Accounting and Finance Research
We are seeking submissions for forthcoming issue published in February 2017. The paper should be written in professional English. The length of 3000-8000 words is preferred. All manuscripts should be prepared in MS-Word format, and submitted online: http://www.sciedupress.com/afr or sent to:firstname.lastname@example.org
For any further information about the journal, please log on its website: http://www.sciedupress.com/afr
Deadline for Submission: January 15, 2017
Vol 5, No 4 (2016)
Table of Contents
|Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective|
|Mohamed A. Elbannan||p1|
|IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry|
|Mohamed A. Elbannan||p30|
|Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan|
|Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach|
|Oghuvwu, M. E., Omoye, A.S||p63|
|The Effect of CEO and CFO Resignations on Going Concern Opinions|
|Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet, Pongprot Chatraphorn||p76|
|A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan|
|Cheng-Tsung Lu, Yeun-Wen Chang||p89|
|Asset Allocation or Active Management ? Evidence from Israeli Provident Funds|
|Ofer Arbaa, Uri Ben Zion||p105|
|The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange|
|Ahmed A.Elhakeem, Khairy Elgiziry||p115|
|Credit Provision Strategy during Financial Crisis Using Bank Accounting Data|
|Eleftherios Fotios Aggelopoulos, Vasilios Giannopoulos, Evgenia Mpourou||p137|
|The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka|
|N.L.E. Abeywardana, K.M. Panditharathna||p147|
|Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform|
|Adegbie, Folajimi Festus, Jayeoba Olajumoke, Kwabai Jerry Danjuma||p163|
|Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information|
|Sin-Hui Yen, Yun-Ting Lai, Hui-Ling Chen||p179|
|Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis|
|What Drives Mutual Funds Long-term Herding: Bear or Bull Markets?|
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Accounting and Finance Research
ISSN 1927-5986 (Print) ISSN 1927-5994 (Online)
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