Authors should use the author-date system for text references and should include the relevant page numbers.
A list of references, with DOI when it is available, is required. It has to contain the works cited, in alphabetical order by author. This should include the author’s name, initials, year of publication into round brackets, the place of publication and publisher. For journal articles, the journal title, volume number, either month or issue number and page numbers are required.
Sample entries are as follows
AICPA (1994): Improving Business Reporting - A Customer Focus: Meeting the Information Needs of Investors and Creditors. Report of the Special Committee on Financial Reporting. American Institute of Certified Public Accountants, New York. DOI
CRAVEN, B.M.; MARSTON, C.L. (1999): "Financial Reporting on the Internet by Leading UK Companies", European Accounting Review, vol. 8, n. 2: 75-98. DOI
DELLER, D.; STUBENRATH, M.; WEBER, C. (1998): "Investor Relations and the Internet. Background, Potential Application and Evidence from the USA, UK and Germany", Paper presented at the 21st Annual Congress of the European Accounting Association, Antwerp, Belgium. DOI
FASB (2000): Electronic Distribution of Business Reporting Information. Steering Committee Report Series. http://www.fasb.org DOI
LYMER, A.; DEBRECENY, R.; GRAY, G.; RAHMAN, A. (1999): Business Reporting on the Internet. A Report Prepared for the International Accounting Standards Committee. IASC. London. DOI