STYLE SHEET FOR ACCOUNTING 425



STYLE SHEET FOR ACCOUNTING 425

All Papers submitted must conform to the exact specifications of this style sheet. Failure to conform will result in rejection of the paper.

Fonts and Typefaces: 12-point font size. Use Times New Roman

Line Spacing: Double space, except for the abstract and indented quotations (single space).

Margins: One inch from top, bottom and sides

Page Numbering: All pages, including tables, appendices and references, must be serially numbered. The cover page must be unnumbered.

Justification: Left justify except for centered main headings (as is this document)

Headings: Appropriate headings and sub-headings guide the reader. Use CAPITALS (upper case) (centered) for main section or topic headings, and upper and lower case (left justified) for the sub-headings: Example:

TECHNICAL DETAILS

(Main heading: bold, all upper case, centered)

General (Subheading: bold, upper and lower case, left justified)

Abbreviations and Contractions

Abbreviations: When you use a the word or phrase for the first time write it out in full, with the abbreviation to be used thereafter shown in brackets immediately following. Example: “At California State University, Northridge (CSUN), it was found that ...”

Contractions: Should be avoided wherever possible. However, if they are used, care must be taken to ensure the precise spelling and punctuation of contractions. A common example is “etc.” used in place of “et cetera,” which means “and others; and the like; and the rest; and so forth.” Another common example is “aren’t” in place of “are not.”

Cover Page: This (unnumbered) page includes the title, the author’s name and a single-spaced abstract (or executive summary) of about 100 words. The Abstract should concisely inform the reader of the manuscript's topic, its methods and its findings.

The text of the paper should start with a section labeled ''I. Introduction,'' which provides more details about the paper's purpose, motivation, methodology and findings.

DOCUMENTATION

Quotations:

Appropriate quotations are required. (“Appropriate” means that you give credit to the author!) Short quotations are distinguished through the use of quotation marks within the body of the text. Example of a short quotation: Givoly and Lakonishok [1984, p. 117] assert: "Earnings per-share emerge from various studies as the single most important accounting variable in the eyes of investors." Aiding the dissemination of such information, the financial press prominently displays .....

Long quotations (over 30 words) are indented, single-spaced and do not use quotation marks.

Example of a long quotation:

For example, one issue raised by Gonedes, Dopuch and Penman [1976] (hereafter GDP) is whether management forecasts are a perfect substitute for financial analyst forecasts. They offer the following argument against this proposition (p. 105):

This may be the case when, for example, the "quality" of management's forecast is not viewed as being the same as that of the other forecasts to the extent that quality and accuracy are of paramount interest …..

Text continues after the long quotation

Citations: Use the ''author-date system'' keyed to a list of works in the reference list (see below). Include the relevant page numbers in the cited works.

1. In the text, works are cited as follows: authors' last name and date, without comma, in parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more works by one author: (Jones 1985, 1987).

2. Unless confusion would result, do not use ''p.'' or ''pp.'' before page numbers: for example, (Jones 1987, 115).

3. When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b).

4. If an author's name is mentioned in the text, it need not be repeated in the citation; for example, ''Jones (1987, 115) says....''

5. Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).

6. If the manuscript refers to statutes, legal treatises or court cases, citations acceptable in law reviews should be used.

Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by the Chicago Manual:

1. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.

2. Use either author's initials or proper names, but be consistent.

3. Titles of journals should not be abbreviated.

4. Distinguish multiple works by the same author(s) in the same year by letters after the date.

5. Inclusive page numbers are treated as recommended in Chicago Manual section 8.67.

6. Format the reference section as follows: single spaced; hanging indent.

Examples of References:

Journal Article:

Abdel-khalik, A. Rashad and Robert B. Thompson, " Research on Earnings Forecasts: The State of the Art," The Accounting Journal (Winter 1977-1978), pp. 180-209

Book:

DeGroot, Morris, 1975, Probability and Statistics (Addison-Wesley, New York, NY)

Accounting standard: (note if the same author is referenced more than once, this is indicated by a line, rather than repeating the name, as is shown below)

Financial Accounting Standards Board. 1975. Statement of Financial Accounting Standard No. 6: Classification of Short Term Obligations Expected to be Refinanced. Stamford, CT: FASB.

-------- 1984. Statement of Financial Accounting Standard No. 81: Disclosure of Postretirement Health Care and Life Insurance Benefits. Stamford, CT: FASB.

Web page: Provide the complete URL and the date on which you accessed the site:

Dupont News Release (March 3, 1997), Accessed 3/15/99

Note 1: It is insufficient to have only the URL to Dupont's web page (i.e., ) instead you must include the complete reference that will take the reader to the page. Before you submit the paper verify that the web page and URL are still active!

Note 2: To ensure that you are actually inserting the correct URL copy and paste: This is safer then trying to type the correct URL. To ensure that you remember where you found something on the web, bookmark the pages you use in your work!

Footnotes: Footnotes are not used for documentation (referencing). Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be consecutively numbered throughout the manuscript with superscript Arabic numerals.

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