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.
2013 Q1: Articles Received: 18; Accepted: 10; Rejected: 6; Published: 10; Retracted: 0
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: email@example.com .
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 http://www.sciedu.ca/store
h) Publication Notice
The authors and readers will be notified and invited to visit our website for the newly published articles.
Call for Papers-AFR
We are seeking submissions for forthcoming issues. 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.sciedu.ca/afr or sent to: firstname.lastname@example.org
For any further information about the journal, please log on its website: http://www.sciedu.ca/afr
It is also appreciated if you could share this information with your colleagues and associates. Thank you.
Restruction of the Editorial Board
The publisher (Sciedu Press) is planning to restructure the editorial board. The new editorial board will include the positions of editor-in-chief (one person), editors (one to two persons), associate editors (three to ten persons) and editorial board members.
If you have interest, we welcome you to join us. There are no day-to-day duties. The general responsibilities of these positions include providing advice and suggestions to the publisher and the editorial team, reviewing articles and promoting the journal in the academic community, et.al.
We will list your name on the website and in the print version of the journal.
For any further information, please contact with the editor by email: email@example.com
Vol 2, No 2 (2013)
Table of Contents
|How Consumers Pay: Adoption and Use of Payments|
|Scott Schuh, Joanna Stavins||p1|
|A Case Study of the Local Bank Merger: Is the Acquiring Entity Better Off?|
|Maran Marimuthu, Haslindar Ibrahim||p22|
|An Investigation of Comprehensive Income and Firm Performance: The Case of the Electric Appliances Industry of the Tokyo Stock Exchange|
|WACC Calculations in Practice: Incorrect Results due to Inconsistent Assumptions - Status Quo and Improvements|
|Matthias C. Grüninger, Axel H. Kind||p36|
|An Event Study Analysis of Statement of Financial Accounting Standards No. 158|
|Abraham N. Fried||p45|
|A Vector Error Correction Modeling of Security Spending and Economic Growth in Nigeria|
|Victor E. Oriavwote, Samuel J. Eshenake||p59|
|The Propensity to Trust Others: Gender and Country Differences|
|Ayush B. Shrestha, Richard A. Bernardi, Susan M. Bosco||p69|
|A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services|
|Jeffrey R. Casterella, Rosemond Desir, Gretchen Irwin||p79|
|Time-consistent Optimal Portfolio Strategy for Asset-liability Management under Mean-variance Criterion|
|Chanjuan Li, Zhongfei Li, Ke Fu, Haiqing Song||p89|
This work is licensed under a Creative Commons Attribution 3.0 License.
Accounting and Finance Research
ISSN 1927-5986 (Print) ISSN 1927-5994 (Online)
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