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 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).|
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: firstname.lastname@example.org
Vol 3, No 2 (2014)
Table of Contents
|Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity|
|Gary M. Fleischman, Zafar Dad Khan, Paul D. Hutchison||p1|
|The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application|
|Mohamed A. K. Basuony||p14|
|Bank Credits to the Private Sector: Potency and Relevance in Nigeria’s Economic Growth Process|
|Prince C. Nwakanma, Ikechukwu S. Nnamdi, Godfrey O. Omojefe||p23|
|Bank Restructuring–International Perspectives and Vietnam Practices|
|Nguyen Hong Son, Tran Thi Thanh Tu, Tran Thi Hoang Yen||p36|
|R&D and Insider Shareholing|
|Corporate Governance and Accounting Performance: A Balanced Scorecard Approach|
|Mona A. ElBannan, Mohamed A. ElBannan||p60|
|Whether Sensible Business Tool or Deceptive Scheme to Conceal, the Special Purpose Entities Are here to Stay|
|Sunita Ahlawat, Danielle Bellomo, Kyle Ropp||p77|
|The Preponderance of Stock Picking Techniques: The Practice of Applied Money Managers|
|Augustine C. Arize, Ioannis N. Kallianotis, Scott Liu, John Malindretos, Brian L. Maruffi||p87|
|The Persistence of Accruals and Investment in Operating and Investment Cycle|
|S.Golana Hosseinimehr, Yadollah Nourifard||p92|
|An Empirical Description of Billionaires|
|Andrew A. Anabila, Eunyoung Whang||p112|
|Bankruptcy Prediction Model Using Neural Networks|
|The Challenges of Accounting Education: The Nigerian Experience|
|Okolie Onyeisi Romanus, Amos Arowoshegbe||p129|
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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