Journal of Contemporary Accounting & Economics

作者在投稿时必须声明在稿件准备过程中使用生成式人工智能工具的情况。 模型中文摘要

Authors must declare the use of generative AI tools in the manuscript preparation process upon submission of the paper.Generative AI and AI-assisted technologies (“AI tools”) have been rapidly adopted in research and scholarly publishing, offering significant benefits while requiring clear standards for responsible and transparent use.Authors preparing a manuscript for this journal may use AI tool…

集体署名指将文章归属于一个明确且具名的作者群体，须在投稿时于标题页声明。 模型中文摘要

Group authorship refers to the attribution of an article to a defined and named group of authors whose members have contributed to the work. Examples include research consortia, clinical trial groups, collaborative networks, task forces or working groups, expert panels or consensus groups, and participatory research groups. Group authorship must be declared on the title page at submission. When av…

所有作者必须披露可能不当影响或偏颇其工作的财务和个人关系。 模型中文摘要

All authors must disclose any financial and personal relationships with other people or organizations that could inappropriately influence or bias their work. Examples of potential competing interests include:EmploymentConsultanciesStock ownershipHonorariaPaid expert testimonyPatent applications or registrationsGrants or any other fundingAffiliation with the journal as an Editor or Advisory Board …

作者将获得开放获取用户许可选项，建议在选择许可前审查这些选项及资助机构的许可要求。 模型中文摘要

Authors will be offered open access user license options which will determine how you, and third parties, can reuse your open access article. We advise that you review these options and any funding body license requirements before selecting a license option.

本刊引导作者参阅开放获取信息页面以了解开放获取选项。 模型中文摘要

We refer you to our open access information page to learn about open access options for this journal.

本刊采用双盲同行评审，稿件通常至少由两名审稿人评审，最终决定由编辑作出。 模型中文摘要

This journal follows a double anonymized review process. Your submission will initially be assessed by our editors. If your submission is deemed suitable, it will typically be sent to be reviewed by a minimum of two reviewers for an independent expert assessment of the scientific quality. The decision as to whether your article is accepted or rejected for publication will be made by our editors.Re…

作者可按Elsevier文章共享政策分享预印本，分享预印本不计为先前发表，本刊还提供SSRN免费预印本发布服务。 模型中文摘要

Preprint sharingAuthors may share preprints in line with Elsevier's article sharing policy. Sharing preprints, such as on a preprint server, will not count as prior publication.We advise you to read our policy on multiple, redundant or concurrent publication. In support of Open Science, this journal offers its authors a free preprint posting service on SSRN, Elsevier’s preprint and early research …