Editorial Review of Accounting Studies, 6, 5, 2001 C 2001 Kluwer Academic Publishers. Manufactured in The Netherlands. Beginning with this issue, the Review of Accounting Studies introduces a new section termed “Research Perspectives.” While articles published in this category need not report new theoretical or empirical research results, they must nonetheless contain original and innovative material. For instance, articles in this section may make a contribution because they achieve an effective synthesis of earlier research findings. A successful article in this category would not only assemble earlier findings but also provide original insights which extend the analysis well beyond a mere summary of the existing results (other journals in accounting are available for literature reviews). Alternatively, articles could provide a critical evaluation of earlier work along with the author’s views on contrasting approaches to the underlying question. The editors of the Review of Accounting Studies recognize that the evaluation of manu- scripts for this section may be even more subjective than that of regular manuscripts. On balance, however, the editors believe that it will be desirable to provide a forum for such articles which may be widely disseminated, and thereby have the potential to become influential, even though they are http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals

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Kluwer Academic Publishers
Copyright © 2001 by Kluwer Academic Publishers
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
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