Aims & Scope

• DOI: http://doi.org/10.1111/jbfa.12142
• Date: 01 January 2016
• Published date: 01 January 2016

Aims and Scope of the Journal of Business Finance and Accounting

As from October 2011, the Editors of the Journal of Business Finance and Accounting have revised

the Aims and Scope of the Journal as follows.

The Journal of Business Finance and Accounting exists to publish high quality research papers

in accounting, finance and their interface. The interface is especially apparent in the areas

of corporate governance, financial reporting and communication, financial performance

measurement and managerial reward and control structures. A feature of the Journal is that

it recognises that informational problems are pervasive in financial markets and business

organisations, and that accounting plays an important role in resolving such problems.

The Journal welcomes both theoretical and empirical contributions. Nonetheless, theoretical

papers should yield novel testable implications, and empirical papers should be theoretically

well-motivated. The Editors view accounting and finance as being closely related to economics

and, as a consequence, papers submitted will often have theoretical motivations that are

grounded in economics. The Journal, however, also seeks papers that complement economics-

based theorising with theoretical developments originating in other social science disciplines or

traditions.

While many papers in the Journal use econometric or related empirical methods, the Editors

also welcome contributions that use other empirical research methods.

Although the scope of the Journal is broad, the Journal is not a suitable outlet for highly abstract

mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers

that study asset pricing, or the operations of financial markets, should have direct implications

for one or more of preparers, regulators, users of financial statements, and corporate financial

decision-makers, or at least should have implications for the development of future research

relevant to such users.