Journal of Business Finance & Accounting

Cover image for Vol. 42 Issue 7-8

Edited By: Peter F. Pope, Andrew Stark and Martin Walker

Impact Factor: 0.914

ISI Journal Citation Reports © Ranking: 2014: 46/88 (Business Finance)

Online ISSN: 1468-5957

Author Guidelines


All manuscripts should be submitted online at:

Papers will be considered on the understanding that they are original, unpublished works not currently under consideration for publication elsewhere. Papers that address issues consistent with the aims and scope of the Journal will be subject to anonymous peer review. Authors should draft their papers to avoid identifying themselves directly or indirectly.

Papers should be submitted electronically at the following URL: Hard copy submissions are not accepted. Electronic submission requires (i) entry of author names, affiliations and e-mail addresses; (ii) the entry of an Abstract not exceeding 200 words and up to ten key words identifying the topic area of the paper; (iii) the uploading of a file containing the text of the paper, bearing no author identification; and (iv) the uploading of a title page containing author details and any acknowledgements. Acceptable file formats for submission are Microsoft Word or Tex formats. Tex submissions should be accompanied by a PDF version.

A submission fee of 200 US dollars is required, to be paid by credit or debit card (via PayPal) as part of the online submission process. After submitting your article, you will receive an email with instructions and a link to the PayPal site. Please ensure you add the manuscript number of your submission to the payment information so we can track your payment. An electronic receipt will be e-mailed to the author(s) on completion of the electronic submission process and payment of the submission fee.

Authors of accepted papers will be required to upload the final version of their complete paper for copy editing and typesetting in either Microsoft Word (preferred) or Tex formats.

Information on the status of papers submitted online is available via the link to your online ScholarOne account provided to you on submission.

Papers should be double-spaced and use 11pt or 12pt fonts. Authors should use footnotes and not endnotes. Any Appendices should be placed immediately after the main body of the text. Figures and tables should be included at the end of the paper after the main text and after any Appendices. They should be numbered in order of their appearance. They should contain sufficient explanation to allow them to be interpreted without reference to the main body of the text, including where relevant details of estimating equations on which empirical results in a table are based.

References in Articles
There are several software packages available to help authors manage and format the references and footnotes in their journal article. We recommend the use of a software tool such as EndNote or Reference Manager for reference management and formatting.

EndNote reference styles can be searched for here:

Reference Manager reference styles can be searched for here:

Citations of papers should include the name(s) of author(s) and the year of publication, e.g. Ohlson (1995) or (Ohlson, 1995). References to papers with more than two authors should be in the form of the first author’s name followed by ‘et al.’-, e.g. Dechow et al. (1999) or (Dechow et al., 1999). For multiple citations of publications by the same author in the same year append a letter after the date to distinguish different citations. Full details of citations should be included in an alphabetically ordered list of References placed immediately after the text of the paper and before any figures and tables, using a style based on the following examples:

Ashton, D., T. Cooke and M. Tippett (2003), 'An Aggregation Theorem for the Valuation of Equity under Linear Information Dynamics', Journal of Business Finance & Accounting, Vol.30, Nos.3&4 (April/May), pp. 413-40.

Earl, J. and S. Estrin (1996), 'Employee Ownership in Transition', in R. Frydman, C. Gray and A. Rapaczynski (eds.), Corporate Governance in Central Europe and Russia (Central European University Press), pp. 1-61.

Helbok, M.G. (1997), 'A Survey of Profit Warnings', Working Paper (University of Manchester).

Kim, O. and R. Verrecchia (1997), 'Pre-announcement and Event-period Private Information', Journal of Accounting and Economics, Vol.24, No.3 (December), pp.395-419.

------ ------ (2001), 'The Relation among Disclosure Returns, and Trading Volume Information', Accounting Review, Vol.76, No.4 (October), pp.633-54.

Porter, B., J. Simon, and D. Hatherly (2003), Principles of External Auditing (Chichester: John Wiley & Sons Ltd).

Supporting Information
We can also publish supporting information. Supporting information must be important, ancillary information that is relevant to the parent article but which does not or cannot appear in the main article. Supporting Information can comprise additional tables, data sets, figures, movie files, audio clips, 3D structures, and other related nonessential multimedia files. This should be submitted during manuscript submission and designated as 'Supporting Information'. Supporting information will be published as submitted, and will not be corrected or checked for scientific content, typographical errors or functionality. Like the manuscript accompanying it, it should be original and not previously published. If previously published it must be submitted with the necessary permissions.

Authors preparing supporting information for publication should read the following guidelines carefully:

Under the Accepted Articles service, articles accepted for publication in the journal are published online a few days after final acceptance in PDF format only (without the accompanying full-text HTML) and are given a Digital Object Identifier (DOI), which allows them to be cited and tracked. Accepted Articles have undergone full peer review but have not been through the copyediting, typesetting, pagination and proofreading process. The DOI remains unique to a given article in perpetuity. More information about DOIs can be found online at Given that Accepted Articles are not considered to be final, please note that changes will be made to an article after Accepted Article online publication, which may lead to differences between this version and the Version of Record. The Accepted Articles service has been designed to ensure the earliest possible circulation of research papers after acceptance. Therefore the submitting author must carefully check the names and affiliations of all authors provided in the cover page of the manuscript, as it will not be possible to alter these once a paper is made available online in Accepted Article format. Subsequently the final copyedited and proofed articles will appear either as Early View articles in a matter of weeks or in an issue on Wiley Online Library.

Journal of Business Finance and Accountingis covered by Wiley-Blackwell’s Early View Service. Early View articles are complete full-text articles published online in advance of their publication in a printed issue. Articles are therefore available as soon as they are ready, rather than having to wait for the next scheduled print issue. Early View articles are complete and final. They have been fully reviewed, revised and edited for publication, and the author’s final corrections have been incorporated. Because they are in final form, no changes can be made after online publication. The nature of Early View articles means that they do not yet have volume, issue or page numbers, so Early View articles cannot be cited in the traditional way. They are therefore given a Digital Object Identifier (DOI), which allows the article to be cited and tracked before it is allocated to an issue. After print publication, the DOI remains valid and can continue to be used to cite and access the article.

Author Services enables authors to track their article – once it has been accepted – 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 author will receive an e-mail with a unique link that enables them to register and have their article automatically added to the system. Please ensure that a complete e-mail address is provided when submitting the manuscript. Click here for more details on online production tracking and for a wealth of resources including FAQs and tips on article preparation, submission and more.

If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the Wiley Author Licensing Service (WALS) they will be able to complete the license agreement on behalf of all authors on the paper.

For authors signing the copyright transfer agreement
If the OnlineOpen option is not selected the corresponding author will be presented with the copyright transfer agreement (CTA) to sign. The terms and conditions of the CTA can be previewed in the samples associated with the Copyright FAQs below:

CTA Terms and Conditions

For authors choosing OnlineOpen
If the OnlineOpen option is selected the corresponding author will have a choice of the following Creative Commons License Open Access Agreements (OAA):

Creative Commons Attribution License OAA
Creative Commons Attribution Non-Commercial License OAA
Creative Commons Attribution Non-Commercial -NoDerivs License OAA

To preview the terms and conditions of these open access agreements please visit the Copyright FAQs hosted on Wiley Author Services and visit

If you select the OnlineOpen option and your research is funded by certain funders [e.g. The Wellcome Trust and members of the Research Councils UK (RCUK) or the Austrian Science Fund (FWF)] you will be given the opportunity to publish your article under a CC-BY license supporting you in complying with Wellcome Trust and Research Councils UK requirements. For more information on this policy and the Journal’s compliant self-archiving policy please visit: