Editorial Policy
该文介绍了《金融报告杂志》的编辑政策，涵盖其目标读者、出版频率、主题范围及研究方法偏好，旨在为财务报告研究者提供投稿指南。
Section of the American Accounting Association.JFR's target audience is financial reporting researchers.JFR will publish two regular issues each year.JFR will also occasionally publish themed issues dedicated to studies that launch a new question or move the literature forward in an existing area.JFR is open to research on a broad spectrum of financial reporting issues related to the production, dissemination, and analysis of information produced by a firm's financial accounting and reporting system.Appropriate topics include accounting standard setting, the production and dissemination of accounting information, the relation between financial information and firm policies such as compensation and corporate governance, the role of financial intermediaries, and analysis by decision-makers such as equity investors, creditors, and analysts.JFR welcomes research that employs empirical archival, analytical, and experimental methods, and especially encourages less traditional approaches such as field studies, small sample studies, and analysis of survey data.JFR also especially encourages "innovative" research, defined as research that examines a novel question or develops new theory or evidence that challenges current paradigms, or research that reconciles, confirms, or refutes currently mixed or questionable results.JFR has a wide-ranging definition of research that constitutes a high-quality contribution to a body of scholarly work and JFR is willing to give weight to innovation and thought-provoking ideas when evaluating papers.At the same time, JFR maintains the highest standards for execution quality.