At the time of submission, the following files should be supplied.
Instructions to authors
To avoid unnecessary delays in the review process, please consider the following policies.
All respected researchers who send their articles to be published in this journal are requested to note the following:
1- This journal is devoted to articles in the field of financial accounting (financial reporting, New Approaches in preparing and reporting accounting data, social accounting, financial accounting standards, capital market and accounting data, behavioral research in financial accounting, validating accounting information).
2- Submission of an article implies that the work described has not been published previously (in any journal or conference proceedings) and it is not under consideration for publication elsewhere.
3- Articles should be typed in Microsoft Office 2003 (or 2007) format and A4 size (margins from top, bottom, right and left should be 2.5 cm). Use B Lotus 13-point font size for texts in Farsi and Times New Roman 12-point font size for texts in English.
4- The standard structure of the article:
4.1. The title page of the article include: concise and informative title of the article, Author names and affiliations (the corresponding author should be identified with an asterisk). Present the authors' affiliation addresses (where the actual work was done) below the names. Indicate all affiliations with a lower-case superscript letter immediately after the author's name and in front of the appropriate address. Provide the corresponding author's telephone number (with country and area code) in addition to the e-mail address and the complete postal address. Contact details must be kept up to date by the corresponding author.
4.2. The first page of the article should include a concise and factual abstract (of between 120-175 words). The abstract should state briefly the purpose of the research, the methodology applied, the principal results and major conclusions. An abstract is often presented separately from the article, so it must be able to stand alone. Immediately after the abstract, provide a maximum of 5 keywords.
4.3. Subsections of the article from the second page include:
Introduction: State the objectives of the work and provide an adequate background, state the problem, significance of the study and research questions and hypotheses.
Methodology: Provide sufficient information on the methodology applied, instruments, data coding and analysis procedure, define variables under the focus of the study, population, subjects and sampling procedure.
Results: Provide clear and concise results and compare them with the results of previous studies and adapted theories
Conclusion: The main conclusions of the study should be presented in a short Conclusions section, which should not simply repeat earlier sections. It should include a summary of research questions and objectives of the study, results and suggestions and implications.
References: Please ensure that every reference cited in the text is also present in the reference list (and vice versa).
4.4. The abstract and keywords of the article (in English) should be sent in a separate page with author names, corresponding author and affiliations.
5- Use numbered references and place the numbers in square brackets [ ].
6- Arrange the sources you cite alphabetically (separate sections should be provided for Persian and English references) and then number them. Then, cite a source by using the number assigned to that source in the reference list.
6.1. Article: Author's last name, First name. (Date of Publication). Title of Article. Name of Journal (in Italics), Volume (Issue), Pages.
6.2. Author's Last name, First name. (Date of Publication). Title of Book (in Italics). Place of Publication: Publisher.
6.3. Translated Book
Author's Last name, First name. (Date of Publication). Title of Book (in Farsi). Translator's First name Last name. Place of Publication: Publisher.
6.4. Precise information should be provided about reports and other resources.
7- Number tables consecutively in accordance with their appearance in the text. Place footnotes to tables below the table body. Curves, figures and diagrams should be in black and white, accurate, clear, and should be original. Number of tables and figures should be cited in the text, formulas and tables should be typed in Word and in formulator and avoid inserting their image. The numbers in the tables should be written in Persian.
8- Articles that do not conform to these guidelines will not be considered for publication.
9- Articles in less than 20 pages should be sent to far.ui.ac.ir.
Journal Address: Journal of Research in Financial Accounting, Publications Centre, Central library, University of Isfahan, Hezar Jirib Street, Isfahan, Iran. Postal code: 81746-73441
Tel: +9831 37934164,
Fax: +9831 37932177
Guide to writing the financial accounting research journal of Isfahan University
The journal of financial accounting research accepts scientific articles in accounting fields such as financial reporting, new approaches to preparing and reporting accounting information, social accounting, financial accounting standards, capital markets and accountant information, behavioral research in financial accounting, and crediting accounting information.
The journal reserves the right to reject or accept and edit articles.
Please pay attention to the following points when writing an article:
Abstract
Keywords
Introduction
Methods & Material
Findings
Conclusion & Results
When submitting an article, the following files must be submitted with the conditions mentioned:
The main file of the article (in Word and PDF): the names of the authors should be removed from the main file. Also, the name of the file should not contain the authors' names.
Conflict of interest file: Download and complete the conflict of interest file from this section.
Article publishing assignment file: Download and complete the article publishing the right assignment file from this section.
Authors' commitment form has been prepared in the system as checklist questions. Please read the questions carefully and be careful when completing the form.
Note: If your article has a financial sponsor or a provider of research credit or is derived from a research plan, it is mandatory to mention its information in a paragraph under the title of thanks and appreciation. The place of this paragraph should be at the end of the article before the reference list.
The method of citing in the text (in-text citation) and writing the list of references is in APA format.
- Mohammadi and Ebrahimi (2019) showed...
- Fakhari et al. (2007) investigated the relationship between institutional investors and the volatility of stock returns.
- Ball and Brown (1968) investigated the information content of corporate earnings announcements by examining the market's reaction to earnings announcements (Ball & Brown, 1968).
- Koo et al. (2017) showed that the announced profit of a company contains news that can affect the profit and thus the stock price of other companies (Koo et al., 2017).
- The results of previous studies show that the company's unexpected profit has an effect on the abnormal returns of other companies in an industry (Han & Wild, 1990; Gong et al., 1989).
Figures and pictures
Pictures should be brought close to the relevant text. Curves, figures, and diagrams should be black and white, accurate, and clear. Figures and pictures must be typed (not in the form of a photo or image), and they must also have a title. The titles of the pictures are placed above them and the rest are below in both English and Persian languages. It is mandatory to provide a brief explanation in the title of the picture. If you use figures or pictures from other sources, you must mention the number of that source in the title of the figure or picture. The numbers inside the pictures should be in Persian and avoid putting dots and commas instead of decimal points between decimal numbers. The inside of the images should not be colored.
Each figure or picture must have a number that starts with 1 for each one. In the text, write the number of the figure or picture in parentheses. But in the place of inserting a figure or picture, the number of figures or pictures does not need parentheses. When referring to a figure or picture, use its number and avoid using phrases like "the figure below". In the text of the article, the phrase "Figure (6)" is correct and the phrase "Figure No. (6)" is wrong. At the bottom of the figures, do not write miscellaneous explanations and just write Source: research findings.
|
Figure 1. The results of the first and second hypotheses of the research |
|||
|
Dependent variable: Campbell |
|||
|
Significance |
t statistic |
Coefficient |
Variable |
|
0.002 |
3.142 |
44.578 |
Intercept |
|
0.004 |
-2.911 |
-5.028 |
UC_BM |
|
0.722 |
0.356 |
0.009 |
CC_CR |
|
0.201 |
-1.280 |
-4.538 |
LEVERAGE |
|
0.523 |
-6.39 |
-5.508 |
CASHΔ |
|
0.014 |
Adjusted determination coefficient |
2.014 |
F statistic |
|
2.020 |
Durbin Watson |
0.043 |
The significance of the F statistic |
Source: research findings
All figures and pictures must be referenced in the text. A picture or figure should not appear before the reference in the text. Figures and tables must be of good quality. If possible, Microsoft Visio software should be used to draw flowcharts and necessary shapes. The text of the article should be placed only above or below the picture and not around the picture.
Mathematical equations and expressions
Mathematical equations and expressions must be typed in the word formula writing environment (avoid imaging them). A number should be considered for each equation. Always put this number in parentheses and the right-aligned form. All variables, parameters, and symbols of a mathematical expression must be explained. If this is not done before writing the equation, these explanations should be stated immediately after that. To refer to any equation or model, its number should be mentioned, and avoid writing phrases like "it is as follows". As:
The stock return is calculated according to equation (4):
Equation (4)
Where:
Ri,t: return on shares of the company i in period t.
Pi,t: stock price of the company i at the end of the period.
Pi,t-1: stock price of the company i at the beginning of the period.
Di,t: cash dividend per share during the period.
α: percentage of stock dividend.
If the number of variables to be defined in the continuation of the text is large, use the list of symptoms in the appendices section or define them as a list under the equation. If a mathematical equation is long and does not fit in one line, it can be written in two or more lines. In this case, the second line should start with an indentation.
|
(2) |
|
A mathematical equation or expression must appear after its reference in the text.
References at the end of the article
Book source example:
Family names, authors' names, or the name of the institution that has the role of the author (date of publication). The full title of the book (italics). Family name, name of translators with the word translation, family name, editor's name with the word editor, volume number, edition number, place of publication: name of the publisher.
Printed book:
Sayre, Rebecca K., Devercelli, A.E., Neuman, M.J. & Wodon, Q. (2015). Investment in early childhood development: Review of the World Bank’s recent experience. DOI: 10.1596/978.1.4648.0403.8
Shabahang, Reza (1374). Financial Management. second volume, Tehran: Audit Organization Research Center.
Gujarati, Damodar (1383). Basics of econometrics. Translated by Dr. Hamid Abrishmi, second volume, Tehran: University of Tehran Publications Institute.
Online book:
Sayre, Rebecca K., Devercelli, A.E., Neuman, M.J. & Wodon, Q. (2015). Investment in early childhood development: Review of the World Bank’s recent experience. DOI: 10.1596/978.1.4648.0403.8
Moradi, Farid, Ansari, Mozhgan, Khordmand, Fariborz and Salarian, Arman (2017). A review of the best practical experiences in problem-solving tools and techniques. DOI: 10.1321/978.1.4328.5603.1
Sayre, R.K., Devercelli, A.E., Neuman, M.J. & Wodon, Q. (2015). Investment in early childhood development: Review of the World Bank’s recent experience. Retrieved from http://www.amazon.com/
Moradi, Farid, Ansari, Mozhgan, Khordmand, Fariborz and Salarian, Arman (2017). A review of the best practical experiences in problem-solving tools and techniques. Available at http://www.pstt.ir/index/23432
A chapter of a book:
McKenzie, H., Boughton, M., Hayes, L., & Forsyth, S. (2008). Explaining the complexities and value of nursing practice and knowledge. In I. Morley & M. Crouch (Eds.), Knowledge as value: Illumination through critical prisms (pp. 209-224). Amsterdam, Netherlands: Rodopi.
Kazemi, Mahdi, Ahmadi, Hamed, Ahmadi, Mahdi and Azimian, Fatemeh (2016). Loss and cost of quality. Shojaei, Hamid (editor), principles of total quality management (pp. 122-136). Isfahan: Kavoshgaran Publications.
Thesis source example:
Family name, name (date of publication). Thesis title (italics). The degree for which the thesis is written, university name, city.
Sheikhi, Hadi (1389). The effect of the quality of accruals on the share risk of companies listed on the Tehran Stock Exchange. Master's Thesis in Accounting, Faculty of Administrative Sciences and Economics, Isfahan University.
Raedy, J.S. (1998). A Reconciliation of Stock Market Anomalies. The Dissertation for the Degree of Doctor of Philosophy. The Pennsylvania State University.
Research project source example:
Family name, name, executor. (date of release). The title of the research project (Italic). Research contract number, the full name of the client, location of the project.
Article source example:
Mashayikhi, Bita and Mohammadabadi, Mahdi (2010). The relationship between corporate governance mechanisms and profit quality. Financial Accounting Research, 3(2), 17-32.
If the number of authors is more than two, proceed as in the example below. The last name should be given first and then the researcher's name. A comma should be used to separate names.
Namazi, Mohammad, Zare Hosseinabadi, Ali and Ghafari, Mohammad Javad (2011). Examining the relationship between changes in inventory, profitability, and value. Financial Accounting Research, 4(2), 1-18.
Dechow, P. (1994.) Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics, 26, 1-34.
Callen, J. L., and D. Segal (2004). Do accruals drive firm-level stock returns? A Variance decomposition analysis. Journal of Accounting Research, 42(3), 527-560.
Appendix
The appendix or attachment section is an optional section and does not have a number. Topics related to the article that fall into one of the following groups can be included in the appendix section.
Notes
Before the sources at the end of the text, the title of the notes should be placed and a table should be prepared in which the English equivalent of specialized terms should be written in the order of the numbers specified in the text. The font and size of the content of the table should be Times New Roman 11.