Author Guidelines

Authors must carefully follow these guidelines before submitting a manuscript to the Journal of Finance and Reporting. Manuscripts that do not comply with the journal’s requirements may be returned without review.

1. General Requirements

Submitted manuscripts must:

  1. Be original and relevant to the focus and scope of JFR;
  2. Not have been published or submitted to another journal;
  3. Be written in clear academic English;
  4. Follow the official JFR manuscript template;
  5. Use APA 7th Edition for citations and references;
  6. Have a maximum similarity index of 25%; and
  7. Comply with the journal’s publication ethics and plagiarism policy.

Manuscripts must be submitted in Microsoft Word format through the JFR Online Journal System.

2. Double-Blind Review

JFR applies a double-blind peer-review process. The manuscript file must not contain:

  1. Author names;
  2. Institutional affiliations;
  3. Email addresses;
  4. Author biographies;
  5. Acknowledgments that reveal identity; or
  6. Identifying information in the document properties.

Complete author information must be entered separately in the OJS metadata.

3. Manuscript Structure

The manuscript should contain:

  1. Title;
  2. Abstract;
  3. Keywords;
  4. Introduction;
  5. Literature Review and Hypothesis Development, when applicable;
  6. Research Method;
  7. Results;
  8. Discussion;
  9. Conclusion;
  10. Acknowledgments, when applicable; and
  11. References.

The abstract should summarize the research objective, method, main findings, conclusion, and contribution. Authors should provide three to five relevant keywords.

4. Research Content

The introduction should explain the research problem, previous studies, research gap, novelty, objective, and contribution.

The research method should clearly describe the research design, population and sample, data sources, variables, instruments, data-collection procedures, and analysis techniques.

The results must be presented clearly and objectively. The discussion should interpret the findings, compare them with previous studies, relate them to relevant theories, and explain their academic and practical implications.

The conclusion should answer the research objectives and include the study’s contribution, limitations, implications, and recommendations.

5. Citations and References

All citations and references must follow APA 7th Edition.

Authors are encouraged to use reference-management software such as Mendeley, Zotero, or EndNote.

References should prioritize recent, relevant, and authoritative scholarly sources. A DOI must be included when available.

All sources cited in the text must appear in the reference list, and all reference-list entries must be cited in the manuscript.

6. Tables, Figures, and Equations

Tables and figures must:

  1. Be numbered consecutively;
  2. Have clear titles;
  3. Be referred to in the manuscript;
  4. Be readable and relevant;
  5. Include source information when adapted or reproduced; and
  6. Follow the JFR template.

Authors are responsible for obtaining permission to reproduce copyrighted material.

Equations and statistical results must be presented accurately and explained clearly.

7. Authorship and Ethics

All listed authors must have made substantial contributions to the research and approved the final manuscript.

Guest, honorary, gift, or unauthorized authorship is prohibited.

Authors must disclose:

  1. Conflicts of interest;
  2. Sources of funding;
  3. Ethical approval, when required;
  4. Informed consent, when applicable; and
  5. Any substantive use of artificial intelligence.

Fabrication, falsification, plagiarism, duplicate publication, data manipulation, and other forms of research misconduct are strictly prohibited.

8. Use of Artificial Intelligence

Artificial intelligence tools cannot be listed as authors.

Authors must disclose the use of AI for writing, translation, coding, data analysis, or visual preparation. The disclosure should state the tool used and its purpose.

Authors remain fully responsible for the accuracy, originality, data, references, analysis, and conclusions of the manuscript.

9. Similarity Check

All manuscripts will be screened using similarity-detection software such as Turnitin.

The maximum acceptable similarity index is 25%. However, manuscripts may still be rejected when plagiarism, improper paraphrasing, unattributed content, duplicate publication, or excessive text recycling is identified.

10. Submission and Revision

Authors must submit the manuscript through OJS and complete all required metadata, including:

  1. Author names and affiliations;
  2. Valid email addresses;
  3. Manuscript title;
  4. Abstract;
  5. Keywords; and
  6. Supporting files, when required.

Authors receiving a revision decision must submit:

  1. A revised manuscript; and
  2. A detailed response to each reviewer and editor comment.

Revised manuscripts must be submitted within the period specified by the editor.

11. Copyright and Publication Fees

Authors retain copyright and grant JFR the right of first publication.

Published articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

JFR does not charge submission, review, editing, or publication fees for manuscripts submitted and published until December 31, 2026.

An Article Processing Charge will apply beginning in 2027. The amount and payment procedures will be announced on the journal’s official website.

12. Submission Checklist

Before submission, authors must ensure that:

  1. The manuscript follows the JFR template;
  2. The manuscript is anonymous;
  3. The work is original and not submitted elsewhere;
  4. The similarity index does not exceed 25%;
  5. Citations and references follow APA 7th Edition;
  6. Tables and figures are properly formatted;
  7. Ethical approval, funding, conflicts of interest, and AI use are disclosed where applicable; and
  8. All OJS metadata is complete and accurate.

Submission of a manuscript confirms that all authors have read and agreed to comply with the editorial policies of the Journal of Finance and Reporting.