TITLE OF THE PAPER (14 pt, CAPITAL LETTERS, BOLD)

Author One1, Author two1,*, Author three2, …(12pt)

1Affiliation one, 2Affiliation two, …(10 pt)

*Corresponding author's Phone, Fax, email (10 pt)

*Leave two empty lines before and after the name(s) of the author(s)

ABSTRACT (12 pt, BOLD)

An abstract is up to 300 words should appear on the top of the first page, after the title of the paper in chapter titled "ABSTRACT" (without chapter number), after the names of the authors and the contact email of the corresponding author. (12 pt)

Keywords: (3-7) keywords (12 pt)

1. INTRODUCTION (12 pt, CAPITAL LETTERS, BOLD)

The paper must be written in English. It is expected that authors will submit carefully written and proofread material. Spelling and grammatical errors, as well as language usage problems, is on the responsibility of the authors. (12pt)

2. PAPER FORMAT

The paper should be written in MS Word format. Use A4 (21 cm x 29.7 cm) format only and the automatic margins that have been set for this paper size must be strictly adhered to for all text, headings, tables and figures.

The paper should be structured as following: An introductory section including the main scope of the problem and aims of the investigation, material and method of the approach, experimental results and discussion, conclusion and references.

2.1 Fonts (12 pt, bold)

Please use 12 pt for the main body of the text and a single space should be placed between the paragraphs. Use the following fonts for the other sections:

Paper title: 14 PT BOLD, CAPITAL LETTERS; Authors’ names: 12 pt; Affiliations: 12 pt; Abstract heading: 12 PT BOLD, CAPITAL LETTERS; Abstract text: 10 pt; Key words: 10 pt; Main headings: 14 PT BOLD, CAPITAL LETTERS and Subsidiary headings: 12 pt bold.

2.2 Section Headings and Numbering

Each new section and subsection should have a heading consisting of an Arabic numeral followed by a period. Please a single space before and after the section title (see this template).

2.3 Tables and Figures

Tables and figures should be cited in the text and placed after their first reference. They should be numbered using Arabic numerals. Use Times New Roman, 12 pt for the headings and captions (see sample table and figure). Table and figure headings should be centered above.

Table 1. Heading of the table (centered)

Figure 1. Caption of the figure (centered)

2.4 Equations and Units

Equations should be placed on a separate line from the text with a blank space above and below. Equations should be clear and expressions used should be explained in the text. The equations should be numbered consecutively at the outer right margin, as shown in Eq. (1).

(1)

ACKNOWLEDGMENT

Acknowledgments should read similar to, “This research was funded in part through a grant by ABC and the Department of DFG. The authors wish to thank Dr. AAA and Dr. ZZZ of Y University for their help and efforts completing this research.”

REFERENCES

Reference to other articles and/or books/patents should be listed in your bibliography at the end of the document. Complete bibliographic information must be listed for all cited references using APA style. Number the references sequentially by order of alphabetically. Use parentheses (Nudeer, 2010; Leith, 2015) enclosed authors and published year within text. For multiple authors, up to three, list each author’s name. If more than three authors, list the name of the first followed by “et al.”.

Brimble M, Hodgson A. 2007, “On the intertemporal value relevance of conventional financial accounting in Australia.” Accounting & Finance, Vol. 47, No 4, pp.: 599-622.

Brown, S.; Lo, K; Lys, T. 1999, “Use of R2 in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades”, Journal of Accounting and Economics, 28, pp.: 38-115.

Collins, D.; Maydew, E.; Weiss, 1997, “Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years” Journal of Accounting and Economics, Vol. 24, No 1, pp.: 39-67.