Copyright and License

Copyright

Copyright of articles published in Dialectica: Journal of Accounting Research is retained by the author(s). The authors grant the journal the right of first publication and the right to distribute the work in all forms and media.

The author(s) are responsible for the content of their published work and ensure that the manuscript does not infringe upon the copyright or intellectual property rights of any third party.

License

All articles published in Dialectica: Journal of Accounting Research are licensed under the Creative Commons Attribution License (CC BY).

This license permits others to share, copy, redistribute, adapt, and build upon the work for any purpose, including commercial use, provided that appropriate credit is given to the original author(s) and the source, and any changes made are indicated.

The full terms of the license can be found at the Creative Commons website.

Author Rights

Authors are allowed to:

• Share their published articles on personal or institutional websites

• Deposit the final published version in institutional or subject repositories

• Use the article for teaching, research, and other scholarly purposes

All uses must properly acknowledge Dialectica: Journal of Accounting Research as the original place of publication.