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.
2014: Articles Received: 114; Accepted: 87; Rejected: 24; Published: 67; Retracted: 0
2014 Q4: Articles Received: 36; Accepted: 27; Rejected: 7; Published: 18; Retracted: 0
2014 Q3: Articles Received: 27; Accepted: 22; Rejected: 8; Published: 19; Retracted: 0
2014 Q2: Articles Received: 20; Accepted: 16; Rejected: 2; Published: 7; Retracted: 0
2014 Q1: Articles Received: 31; Accepted: 22; Rejected: 7; Published: 23; Retracted: 0
2013: Articles Received: 81; Accepted: 59; Rejected: 24; Published: 56; Retracted: 0
2013 Q4: Articles Received: 18; Accepted: 11; Rejected: 8; Published: 18; Retracted: 0
2013 Q3: Articles Received: 22; Accepted: 16; Rejected: 6; Published: 13; Retracted: 0
2013 Q2: Articles Received: 23; Accepted: 22; Rejected: 4; Published: 15; Retracted: 0
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.
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).|
Vol 4, No 1 (2015)
Table of Contents
|The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context|
|Olfa Ben Jemaa, Mohamed Toukabri, Faouzi Jilani||p1|
|Determinants of Dividend Policy: Evidence from GCC Market|
|B Rajesh Kumar, K Abdul Waheed||p17|
|Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations|
|Karen Green, Benson Wier||p30|
|Determinants of Audit Fees: Evidence from Jordan|
|Hassan Yahia Kikhia||p42|
|International Regulatory Revelations of the Shadow Banking|
|Do Corporate Governance Disclosures Matter for Bank Cost of Capital? Empirical Evidence from Accounting Statements of Egyptian Banks|
|Mona A. Elbannan, Mohamed A. Elbannan||p59|
|Getting Loan Clients to Recommend Financial Service Providers: The Role of Satisfaction, Trust and Information Quality|
|Joseph Mbawuni, Simon Gyasi Nimako||p78|
|Industry Structure of Debt and Market Share Leadership Persistence|
|Donna L. Paul, Gulnara Zaynutdinova||p92|
|Banking Risk and Operating Efficiency Measures in the Era of IT|
|Farkhanda Shamim, Shahid W. Anjum, Amal Abdel Wakil||p103|
|The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism|
|Mai Dao, Hassan R. HassabElnaby, Amal Said||p112|
|Rating the Stock Market Performance through Zero-Investment Strategies|
|Maria-Teresa Bosch-Badia, Joan Montllor-Serrats, Maria-Antonia Tarrazon-Rodon||p129|
|The Precision of Unconditional Estimators of the Equity Premium|
|Samih Antoine Azar||p143|
|Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals|
|John G. Irwin, Carmen C. Lewis, Cherie Fretwel, Randi E. Myers||p151|
|Assessment of Efficiency and Profitability of Listed Banks in Ghana|
|John Kwaku mensah Mawutor, Awah Fred||p164|
This work is licensed under a Creative Commons Attribution 3.0 License.
Accounting and Finance Research
ISSN 1927-5986 (Print) ISSN 1927-5994 (Online)
Copyright © Sciedu Press
To make sure that you can receive messages from us, please add the 'Sciedu.ca' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.