AFRJ is an official publication of SAMR. AFRJ is a peer-reviewed journal, which publishes empirical research based on finance and accounting topics. The empirical research published in AFRJ usually initiates with a theoretical context in which paradigms are recognized and defined, and their interrelationships are analyzed. The hypothesized interrelationships are reinforced by earlier research and/or logical arguments. Then, the structure or a part of the structure is verified by using primary or secondary data. AFRJ focus on the empirical studies which may contain cross-section, time series or Panel data to examine the links among stated variables. Researchers are encouraged to focus on the possible practical contributions of their addressed research questions and not exaggerate the complexities of their methodology. To expedite the elementary understandings of the research findings, the authors advised reporting vital descriptive statistics relevant to their study. These statistics can be in the body of the paper. Finally, authors are motivated to utilize the concluding argument section to provide inclination to readers interested in discovering novel insights in the paper. Where proper, discussion sections go beyond simple summarized statistical results and offer managerial as well as theoretical interpretation of those findings. Limitations in the research design and application should be noted to guide the development of future research. Though authors should not make contentions that are unverified by their finding, they might develop valued insights while undertaking the research.