Alternative Perspectives on Finance and Accounting is an entirely electronic journal. Submission, review, revision, publication, and distribution will be via the Internet.

Submit manuscripts to mcgoun@bucknell.edu as an e-mail attachment in Word or WordPerfect. If this is not possible, send an electronic copy on diskette to Prof. Elton McGoun, Department of Management, Bucknell University, Lewisburg, PA 17837 USA. All subsequent correspondance concerning a manuscript, however, must be via e-mail. An original manuscript is accepted for review with the understanding that it has not been published elsewhere (except for conference proceedings).

Authors should format their manuscripts in the style of the Journal of Financial Economics including titles, section and subsection headings, abstracts, quotations, footnotes, tables, figures, equations, and references. All tables and figures should be inserted in their appropriate places within the body of the manuscript. The names, affiliations, and contact information of the author(s), however, should appear only on a separate title page.

Manuscripts which are appropriate for Alternative Perspectives on Finance and Accounting will be sent out for anonymous review. Upon completion of the review process and acceptance of the manuscript for publication, the article will be e-mailed to all subscribers to Alternative Perspectives on Finance and Accounting and placed on the Alternative Perspectives on Finance and Accounting website, where it will be available for retrieval.

Alternative Perspectives on Finance and Accounting reserves the right to edit manuscripts which have been accepted for publication in the interests of grammar, style, and format.

Authors of manuscripts which have been accepted for publication must transfer copyright to Alternative Perspectives on Finance and Accounting; however, authors retain the right to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes, in a thesis, or to expand the article into book-length form for publication.