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: 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: .

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 4, No 1 (2015)

Accounting and Finance Research, Vol. 4, No. 1, 2015, e-Version FirstTM

Table of Contents


The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context PDF
Olfa Ben Jemaa, Mohamed Toukabri, Faouzi Jilani p1
Determinants of Dividend Policy: Evidence from GCC Market PDF
B Rajesh Kumar, K Abdul Waheed p17
Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations PDF
Karen Green, Benson Wier p30
Determinants of Audit Fees: Evidence from Jordan PDF
Hassan Yahia Kikhia p42
International Regulatory Revelations of the Shadow Banking PDF
Ping Han p54
Do Corporate Governance Disclosures Matter for Bank Cost of Capital? Empirical Evidence from Accounting Statements of Egyptian Banks PDF
Mona A. Elbannan, Mohamed A. Elbannan p59
Getting Loan Clients to Recommend Financial Service Providers: The Role of Satisfaction, Trust and Information Quality PDF
Joseph Mbawuni, Simon Gyasi Nimako p78
Industry Structure of Debt and Market Share Leadership Persistence PDF
Donna L. Paul, Gulnara Zaynutdinova p92
Banking Risk and Operating Efficiency Measures in the Era of IT PDF
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 PDF
Mai Dao, Hassan R. HassabElnaby, Amal Said p112
Rating the Stock Market Performance through Zero-Investment Strategies PDF
Maria-Teresa Bosch-Badia, Joan Montllor-Serrats, Maria-Antonia Tarrazon-Rodon p129
The Precision of Unconditional Estimators of the Equity Premium PDF
Samih Antoine Azar p143
Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals PDF
John G. Irwin, Carmen C. Lewis, Cherie Fretwel, Randi E. Myers p151
Assessment of Efficiency and Profitability of Listed Banks in Ghana PDF
John Kwaku mensah Mawutor, Awah Fred p164

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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