Accounting & Finance

Cover image for Vol. 55 Issue 3

Edited By: Tom Smith

Impact Factor: 0.746

ISI Journal Citation Reports © Ranking: 2014: 55/88 (Business Finance)

Online ISSN: 1467-629X



Author Guidelines


MANUSCRIPT SUBMISSION

Thank you for your interest in Accounting & Finance. Please read the complete Author Guidelines carefully prior to submission, including the section on copyright and submission charges. To ensure fast peer review and publication, manuscripts that do not adhere to the following instructions will be returned to the corresponding author for technical revision before undergoing peer review.

Note that submission implies that the content has not been published or submitted for publication elsewhere except as a brief abstract in the proceedings of a scientific meeting or symposium.

Once you have prepared your submission in accordance with the Guidelines, manuscripts should be submitted online at https://mc.manuscriptcentral.com/acfi.

EDITORIAL POLICY

Accounting & Finance enjoys an excellent reputation as an academic journal that publishes significant contributions to the accounting, finance, business information systems and related disciplines. The journal seeks to publish work that develops, tests, or advances accounting, finance and information systems theory, research and practice. All types of research methods are acceptable. The primary criterion for publication in Accounting & Finance is the significance of the contribution an article makes to the literature.

Those submitting papers to the journal must accept responsibility for preparing papers to a level suitable for review. This preparation should include subjecting the paper to critique by colleagues and others by “workshopping” and revising the paper prior to submission. Reviewers and associate editors are responsible for providing critically constructive and prompt reviews. Manuscripts are judged on the significance of the contribution to the literature, the quality of analysis and the clarity of presentation as judged by the editor on the advice of referees and associate editors.

Data storage and documentation
Analyses published in Accounting & Finance are expected to be replicable by other scholars. To this end, authors are expected to document their data sources, models, and estimation procedures as thoroughly as possible, and if the data is not from publicly available sources to make the data used available to others for replication purposes. Our policy is to encourage authors to submit major databases (if the data is not publicly available) and code used to conduct the data analyses in their paper. Please read the Data and Code Availability Policy. When submitting your paper, follow the instructions on ScholarOne to upload these files. If an exception to this rule is desired, for example due to confidentiality of data, this should be noted in the article, and the reasons for seeking an exception should be explicitly noted in the cover letter at time of submission.

SUBMISSION CHARGES

• For papers where at least one co-author is a current paid-up member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), there is no submission fee. In these cases the cover letter to the editor should clearly state the AFAANZ membership number.

• For papers where none of the co-authors are current paid-up members of AFAANZ the submission fee is A$132 (this amount includes 10% GST), and if submitting from overseas the fee is A$120 (note that this fee entitles the submitting author to a one-year membership of AFAANZ). Please click on this link http://membership.afaanz.org/join.htm to join. Please pay by MasterCard or Visa. Payment can also be made via cheque to the 'Accounting and Finance Association of Australia and New Zealand', but you will have to register online and click the payment option “Pay by Cheque” and complete your registration.

• The submission cheque (overseas contributors to send bank draft in Australian currency) together with a photocopy of the submission letter sent to the Editor, should be posted directly to: Cheryl Umoh, Executive Director, AFAANZ, Level 1, 156 Bouverie Street, Carlton, Victoria 3053, Australia.

TIPS FOR PREPARING YOUR MANUSCRIPT

Maximising your paper's chance of acceptance

For advice on maximising your paper's chance of acceptance, authors are encouraged to refer to Associate Editor Michael E. Bradbury’s paper ‘Why you don't get published: an editor's view’. The article in full is available at http://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2012.00473.x/full, and the submission checklist can be viewed here.

Optimising Your Article for Search Engines
Many students and researchers looking for information online will use search engines such as Google, Yahoo or similar. By optimising your article for search engines, you will increase the chance of someone finding it. This in turn will make it more likely to be viewed and/or cited in another work. We have compiled these guidelines to enable you to maximise the web-friendliness of the most public part of your article.

Editorial Pre-submission English language editing

Authors for whom English is a second language may choose to have their manuscript professionally edited before submission to improve the English. A list of independent suppliers of editing services can be found at http://authorservices.wiley.com/bauthor/english_language.asp. All services are paid for and arranged by the author, and use of one of these services does not guarantee acceptance or preference for publication.

MANUSCRIPT PREPARATION

1. Word length is a maximum of 8,000 excluding tables and appendices.

2. The manuscript should be submitted in separate files: title page; main text file; figures.

3. Title page. The title page should contain the following information:
(i) a short informative title that contains the major key words. The title should not contain abbreviations;
(ii) the name(s) and institutional affiliation(s) of the author(s). Where there is more than one author the author names are separated by a comma, the word 'and' is not to be used;
(iii) at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature;
(iv) up to five key words;
(v) a footnote of acknowledgments which should not be included in the consecutive numbering of footnotes.

4. Main text file. As papers are double-blind peer reviewed the main text file should not include any information that might identify the authors. The first page of the main text file should only include the title of the paper and the abstract (of not more than 100 words).

5. Titles and subtitles should be short. An example of these follows.
1. Introduction
2. Theoretical background and hypothesis
3. Empirical tests

3.1 Sample selection
3.2 Measurement of variables
4. Results
4.1 Univariate tests
4.2 Multivariate tests
5. Summary and conclusions

6. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should not include displayed formulae or tables.

7. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2) etc. against the right-hand margin of the page. Letters used as symbols should be set in italics unless they represent vector quantities. Do not use bold or italics for numerals and abbreviations for math functions (such as In, Σ). Use italics for names of statistical tests (such as t-statistics, t-test, t = 4.68, F-test). Variable labels should be in italics (e.g., EARN, SIZE, MTB). Variable labels should be kept as short as possible.

8. References to publications should be as follows: “Jones (1992) suggests that . . .” or “This problem was noted earlier (see Smith, 1990; Black and Cook, 1990; Brown et al., 1983)” or “There are 128 companies using this accounting method (Green, 1995, p. 38)”.

9. The list of references should appear at the end of the main text (after appendices, but before tables and figures). It should be double-spaced and listed in alphabetical order.

References should appear as follows:

Periodicals

Brailsford, T., J.C. Handley, K. and Maheswaran, 2012, The historical equity risk premium in Australia: post-GFC and 128 years of data, Accounting and Finance 52, 237-247.

Monographs

Sharpe, W., 2007, Investors and Markets: Portfolio Choices, Asset Prices, and Investment Advice (Princeton University Press, Princeton, NJ).

Contributions to collective works

Moorthy, S., 2003, Liquidity black holes: testing the theory’s predictions, in: Persaud, A., ed., Liquidity Black Holes: Understanding, Quantifying and Managing Financial Liquidity Risk, Vol. I (Haymarket House, London), 21-40.

Working papers

Wilson, M., 2010, Australian analyst earnings forecasts: issues for empirical researchers, Working paper (Research School of Business, Australian National University).

Conference papers

Coulton, J., C. Ruddock, S. and Taylor, 2012, The informativeness of dividends and franking credits, Paper presented at the AFAANZ Annual Conference, Melbourne.

Eectronic material

Accounting Education News, 2009, International Federation of Accountants (IFAC) applauds US administration’s support for global accounting standards in US financial reform proposal. Available at: http//www.accountingeducation.com/index.cfm? page=newsdetail&id=149669.

10. Tables and figures should be numbered consecutively in the text in Arabic numerals and printed on separate sheets. Tables should be presented in editable .doc format. Figures should be submitted in .eps, .tif or any Microsoft Office application.

11. Data should be supplied so that figures can be reproduced using DeltaGraph. If supplied electronically, graphics must be supplied as high resolution (at least 300 d.p.i.) files. Files can be supplied as .eps, .tif or any Microsoft Office application. Digital images supplied only as low-resolution print-outs and/or files cannot be used.

12. The source of financial grants and other funding must be acknowledged, including a frank declaration of the authors’ industrial links and affiliations. The contribution of colleagues or institutions should also be acknowledged.

SUBMISSION REQUIREMENTS

Manuscripts should be submitted online at https://mc.manuscriptcentral.com/acfi.

• Manuscripts should be double-spaced, with wide margins. All pages should be numbered consecutively.

• Two word-files need to be included upon submission: A title page file and a main text file that includes all parts of the text in the sequence indicated in the section 'Parts of the manuscript', including tables and figure legends but excluding figures which should be supplied separately.

• Authors may also submit a PDF version to ensure equations appear correctly. If submitting a PDF, please also ensure two files are provided: the title page and the main text file.

• Each figure should be supplied as a separate file, with the figure number incorporated in the file name.

PUBLICATION PROCESS AFTER ACCEPTANCE

Accepted papers will be passed to Wiley’s production team for publication. The author identified as the formal corresponding author for the paper will receive an email prompting them to login into Wiley’s Author Services, where via the Wiley Author Licensing Service (WALS) they will be asked to complete an electronic license agreement on behalf of all authors on the paper. More details on the copyright and licencing options for the journal appear below.

Wiley’s Author Services: Tracking your paper’s progress

Author Services enables authors to track their article through the production process to publication online and in print. Authors can check the status of their articles online and choose to receive automated e-mails at key stages of production. The corresponding author will receive a unique link that enables them to register and have their article automatically added to the system. Visit http://www.authorservices.wiley.com/bauthor/eachecklist.asp for more details on online production tracking and for a wealth of resources including FAQs and tips on article preparation, submission and more.

Proofs

Once the paper has been typeset the corresponding author will receive an e-mail alert containing instructions on how to provide proof corrections to the article. It is therefore essential that a working e-mail address is provided for the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author.

Early View

The journal offers rapid speed to publication via Wiley’s Early View service. Early View articles are complete full-text articles published online in advance of their publication in a printed issue. Early View articles are complete and final. They have been fully reviewed, revised and edited for publication, and the authors' final corrections have been incorporated. Because they are in final form, no changes can be made after online publication. Early View articles are given a Digital Object Identifier (DOI), which allows the article to be cited and tracked before allocation to an issue. After print publication, the DOI remains valid and can continue to be used to cite and access the article. More information about DOIs can be found at http://www.doi.org/faq.html.

Offprints

A PDF reprint of the article will be supplied free of charge to the corresponding author. Additional printed offprints may be ordered online for a fee. Please click on the following link and fill in the necessary details and ensure that you type information in all of the required fields: http://offprint.cosprinters.com/cos. If you have queries about offprints please e-mail: offprint@cosprinters.com.

Author Marketing Toolkit

The Wiley Author Marketing Toolkit provide authors with support on how to use social media, publicity, conferences, multimedia, email and the web to promote their article.

COPYRIGHT, LICENSING AND ONLINE OPEN

Accepted papers will be passed to Wiley’s production team for publication. The author identified as the formal corresponding author for the paper will receive an email prompting them to login into Wiley’s Author Services, where via the Wiley Author Licensing Service (WALS) they will be asked to complete an electronic license agreement on behalf of all authors on the paper.

Authors may choose to publish under the terms of the journal’s standard copyright transfer agreement (CTA), or under open access terms made available via Wiley OnlineOpen.

Standard Copyright Transfer Agreement: FAQs about the terms and conditions of the standard CTA in place for the journal, including standard terms regarding archiving of the accepted version of the paper, are available at: Copyright Terms and Conditions FAQs.

Note that in signing the journal’s licence agreement authors agree that consent to reproduce figures from another source has been obtained.

OnlineOpen – Wiley’s Open Access Option: OnlineOpen is available to authors of articles who wish to make their article freely available to all on Wiley Online Library under a Creative Commons license. With OnlineOpen, the author, the author's funding agency, or the author's institution pays a fee to ensure that the article is made open access. Authors of OnlineOpen articles are permitted to post the final, published PDF of their article on their personal website, and in an institutional repository or other free public server immediately after publication. All OnlineOpen articles are treated in the same way as any other article. They go through the journal's standard peer-review process and will be accepted or rejected based on their own merit.

OnlineOpen licenses. Authors choosing OnlineOpen retain copyright in their article and have a choice of publishing under the following Creative Commons License terms: Creative Commons Attribution License (CC BY); Creative Commons Attribution Non-Commercial License (CC BY NC); Creative Commons Attribution Non-Commercial-NoDerivs License (CC BY NC ND). To preview the terms and conditions of these open access agreements please visit the Copyright Terms and Conditions FAQs.

Funder Open Access and Self-Archiving Compliance: Please click here for more information on Wiley’s compliance with specific Funder Open Access and Self Archiving Policies, and click here for more detailed information specifically about Self-Archiving definitions and policies.

Author Guidelines updated 22 June 2015

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