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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2016 Q3: Articles Received: 36; Accepted: 18; Rejected: 10; Published: 11; Retracted: 0

2016 Q2: Articles Received: 35; Accepted: 24; Rejected: 11; Published: 18; Retracted: 0

2016 Q1: Articles Received: 35; Accepted: 23; Rejected: 13; Published: 15; Retracted: 0

2015: Articles Received: 105; Accepted: 70; Rejected: 34; Published: 54; 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. 6, No. 1)


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 February 2017. 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: January 15, 2017

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

Vol 5, No 4 (2016)

Accounting and Finance Research, Vol. 5, No. 4, November 2016

Table of Contents


Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective PDF
Mohamed A. Elbannan p1
IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry PDF
Mohamed A. Elbannan p30
Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan PDF
Yih-Wenn Laih p49
Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach PDF
Oghuvwu, M. E., Omoye, A.S p63
The Effect of CEO and CFO Resignations on Going Concern Opinions PDF
Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet, Pongprot Chatraphorn p76
A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan PDF
Cheng-Tsung Lu, Yeun-Wen Chang p89
Asset Allocation or Active Management ? Evidence from Israeli Provident Funds PDF
Ofer Arbaa, Uri Ben Zion p105
The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange PDF
Ahmed A.Elhakeem, Khairy Elgiziry p115
Credit Provision Strategy during Financial Crisis Using Bank Accounting Data PDF
Eleftherios Fotios Aggelopoulos, Vasilios Giannopoulos, Evgenia Mpourou p137
The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka PDF
N.L.E. Abeywardana, K.M. Panditharathna p147
Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform PDF
Adegbie, Folajimi Festus, Jayeoba Olajumoke, Kwabai Jerry Danjuma p163
Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information PDF
Sin-Hui Yen, Yun-Ting Lai, Hui-Ling Chen p179
Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis PDF
Liqiang Chen p192
What Drives Mutual Funds Long-term Herding: Bear or Bull Markets? PDF
G. Rubbaniy p214

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

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