CONTRIBUTIONS

SUBMISSION OF ARTICLES

Submission of a paper to the journal will be taken to imply that it presents original, unpublished work not under consideration for publication elsewhere. Submissions may be made in Spanish or English.

Authors should submit papers through the web site www.picca.es following the instructions. All contacts with authors are made on this site. All articles will be double blind refereed.

OTHER CONTRIBUTIONS

Apart from the “main articles” section, the journal has special sections as the doctoral section and a book review section. These kind of contributions must be addressed filling a form. in the Website.

Comments and discussion about published articles must be sent to the editors via e-mail: refc@uv.es

FORMAT AND STYLE

MANUSCRIPT

Articles should not have more than 12,000 words including tables and references.

The manuscript should have a separate cover page, giving the title of the manuscript, the author s names and institutional affiliations. The title of the manuscript (but not the author s names) and the abstract (of no more than 150 words) should appear on the first page of the text. Furthermore, the authors should avoid any reference to themselves which would enable identification by the referees.

Tables and figures should be inserted in the pages of the manuscript and numbered consecutively with a descriptive caption. Footnotes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively and placed at the end of each page.

The paper should be structured in different sections numbered as follows:

1. MAIN SECTION (CAPITAL LETTERS)

1.1. subsection (small capital letters)

1.1.1 Divisions of subsection (italic letters)

1.1.1.1. Subdivision of subsection (normal letters)

REFERENCES

Using a system of standard citation allows a more efficient understanding and use of references. The journal uses the Harvard style referencing system. When an author’s name is mentioned in the text, the date is inserted in parenthesis immediately after the name, followed by the corresponding page or chapter. For example: Olshon (1995, p.681); in the case of two authors: Corredor and Santamaría (2002). When the authors are three or more the full citation would be changed by a generic reference to the existence of more authors: Joos et al (1994, p.332-335).

Submissions should include a reference list at the end of the paper whose content and format conforms to the following examples:

Article:

Ohlson, J.A., 1995. Earnings, book values and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661-687.

Book:

Watts, R.L. and Zimmerman, J.L., 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.

Book Chapter:

Bantz, C.R., 1995. Social dimensions of software development. In: Anderson, J.A., ed. Annual review of software management and development. Newbury Park, CA: Sage, 502-510.

Internet Source:

Peasnell, K.V., Pope, P.F. and Young, S., 2000a. Board monitoring and earnings management: do outside directors influence abnormal accruals?, Working Paper, Lancaster University. Available from http://papers.ssrn.com/sol3/papers.cfn?abstract_id=249557 [Accessed 8 October 2007].

Report:

Comisión Nacional del Mercado de Valores, 2006. Informe anual. Madrid.


Unpublished work:

Coppens, L., Buijink, W. and Peek, E., 2002. Asymmetric Reversal of Accounting Earnings Changes: Evidence for listed and non-listed firms in the European Union, 25th Annual Congress of the European Accounting Association, April, Copenhagen.

ACCEPTANCE OF THIS PROCEDURE AND COPYRIGHT

The submission of works to be reviewed explicitly implies the acceptance of this selection and evaluation basis, as well as the decision of the editors taken after the revision process.

The copyright of the articles published belongs to the Asociación Española de Contabilidad y Administración de Empresas (AECA), that manages the licenses for reprints and/or copies of those works.

BIBLIOGRAPHIC IDENTITY

- Títle: Revista Española de Financiación y Contabilidad - Spanish Journal of Finance and Accounting (REFC)
- ISSN: 0210-2412
- Starting date of publication: 1972
- Frequency: Quarterly
- Publisher: Asociación Española de Contabilidad y Administración de Empresas (AECA)
- Address:: Rafael Bergamín 16 B, 28043 Madrid
- Included in the following indexes: IN-RECS, MIAR, ISOC-Economía, Latindex and ICALI
- UNESCO Classification: 530300 Contabilidad Económica
- Universal Decimal Classification: 657,336
- Field of Knowledge: Economía Financiera y Contabilidad