Journal of Accounting and Finance

The Journal of Accounting and Finance (JAF) is dedicated to the advancement and dissemination of research across all the leading fields of financial inquiry by publishing, through a blind, refereed process, ongoing results of research in accordance with international scientific or scholarly standards. Articles are written by business leaders, policy analysts and active researchers for an audience of specialists, practitioners and students in all areas related to financial and accounting in business and education. Studies reflecting issues concerning budgeting, taxation, process, investments, regulatory procedures, and business financial analysis are suitable themes. JAF also covers theoretical and empirical analysis relating to financial reporting, asset pricing, financial markets and institutions, corporate finance, and corporate governance. Articles of regional interest are welcome, especially those dealing with lessons that may be applied in other regions around the world.