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.

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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: .

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...
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Vol 3, No 3 (2014)

Accounting and Finance Research, Vol. 3, No. 3, August 2014

Table of Contents


Overnight Policy Rate Changes and Stock Market Reactions –The Experience in Malaysia PDF
Noor Azuddin Yakob, Yap Yih Tzeng, Carl B. McGowan, Jr p1
The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information PDF
Mohamed Rachid Ouezzani, Youssef Alami p12
The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses PDF
Guannan Wang p27
Institutional Investors, Payout Policy, and Agency Costs PDF
Ricky William Scott p43
ICTs and the Accounting Profession in a SIDS PDF
Terry Harris p58
Financial Restatements, Information Asymmetry, and Market Liquidity PDF
KwangJoo Koo, Daewon Kim p71
Mutual Funds’ Holdings and Listed Firms’ Dividend Payouts: Evidence from China PDF
Jing Chi, Jingjing Yang, Martin Young p84
The Effect of Different Corporate Market Capitalizations in International Portfolio Strategy in Eleven Asian Countries PDF
Kuo-Hao Lee p107
Board Subcommittees: If Not, Why Not? PDF
Tek Lama p117
Work Experience and Gender Effects on the Work Schedule Preferences of Undergraduate Accounting Students PDF
Sayeedul Islam, Diane Keyser Wentworth p127
Cash Holdings of S & P Firms Over the Past Decade PDF
Mary L. Fischer, Treba Marsh, Todd A Brown p143
A Strategic Approach to Performance Management in Banks: The Balanced Scorecard PDF
Elif Ozturk, Ali Coskun p151
Are Canadian Banks Ready for Basel III? PDF
Imad Kutum, Khaled Hussainey p159
Narcissism in Public Accounting Firms PDF
Michael D. Akers, Don E. Giacomino, Jill Weber p170

Creative Commons License
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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