Accounting and Finance Research

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.

This journal accepts article submissions online or by e-mail ( ).


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2015 Q2: Articles Received: 17; Accepted: 14; Rejected: 5; Published: 10; Retracted: 0

2015 Q1: Articles Received: 22; Accepted: 20; Rejected: 4; Published: 14; 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. 4, No. 4)


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.


Paper Selection and Publishing Process

a) Submission Acknowledgement

When you submit a manuscript online, you will receive a submission acknowledgement letter sent by the online system automatically. For email submission, the editor or editorial assistant sends an e-mail confirmation to the submission’s author within one to three working days. If you fail to receive this confirmation, please check your bulk email box or contact the editorial assistant by email: .

b) Basic Review

The editor or editorial assistant determines whether the manuscript fits the journal’s focus and scope. Next a check for the similarity rate is done using CrossCheck, powered by iThenticate. Any manuscripts out of the journal’s scope or containing plagiarism, including self-plagiarism, are rejected.

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.

e) Notification of the Result of Review

The result of review will be sent to the corresponding author and forwarded to other authors.

f) Publication Fee Is Paid

If the submission is accepted, the authors revise paper and pay the publication fee (300USD).

g) Print Journals Are Mailed

After publication, two hard copies of the journal will be sent to the corresponding author. If you want more copies, please order at

h) Publication Notice

The authors and readers will be notified and invited to visit our website for the newly published articles.



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).  
Posted: 2013-11-13 More...

Call for Papers-Accounting and Finance Research


We are seeking submissions for forthcoming issue published in November 2015. 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: or sent

For any further information about the journal, please log on its website:

Deadline for Submission: October 20th, 2015

Posted: 2013-03-20 More...
More Announcements...

Vol 4, No 3 (2015)

Accounting and Finance Research, Vol. 4, No. 3, August 2015

Table of Contents


The June Phenomenon and the Changing Month of the Year Effect PDF
Anthony Yanxiang Gu p1
Effect of Earnings Management on Economic Value Added: A China Study PDF
Yishu Wang, Xue Jiang, ZhenJia Liu, Weixing Wang p9
The Value Relevance of Accounting Information: Evidence from Nigeria PDF
Okuns Omokhoje Omokhudu, Peter Okoeguale Ibadin p20
Director Optimal Pay against Fat Cats in Taiwan PDF
Feng-Li Lin, Shiow-Jen Wang, Guan-Hao Peng p31
Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana PDF
Joseph Akadeagre Agana, Kwame Mireku, Kingsley Opoku Appiah p40
Is Pharmaceuticals Industry Efficient? Evidence from Dhaka Stock Exchange PDF
Mohammad Noman Siddikee, Noor Nahar Begum p46
Book-Tax Income Differences and Major Determining Factors PDF
B. Brian Lee, William Vetter, Michael Williams p55
Corporate Governance and Dividend Policy : An Empirical Analysis From Borsa Istanbul Corporate Governance Index (XKURY) PDF
Alev Dilek Aydin, Seyma Caliskan Cavdar P66
Dependence Structure and Hedging of U.S. Spot and Futures Markets in Financial Crisis PDF
Shanglei Chai p77
The Value Relevance of Revenue Recognition under International Financial Reporting Standards PDF
Karina Kasztelnik p88
The Dividend Effect on Stock Price- An Empirical Analysis of Malawi Listed Companies PDF
Byson Beracah Majanga p99
The Impairment of Long-Lived Assets and Reversing Revaluation Review under US GAAP VS. IFRS Models in the United States PDF
Karina Kasztelnik p106
How does CEO Compensation in U.S Corporations Compare with European and British Firms? A Review of the Literature PDF
Brian Maruffi, Augustine C. Arize, Manar Awad, John Malindretos, Alfred Verrrios p114

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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