Plagiarism Policy

JFR: Journal of Finance and Reporting is committed to maintaining academic integrity and preventing all forms of plagiarism in scholarly publication.

All submitted manuscripts will be screened using plagiarism-detection software, such as Turnitin, before entering or during the editorial review process.

1. Similarity Threshold

The maximum acceptable similarity index is 25%.

However, the similarity percentage is not the sole basis for determining plagiarism. The editorial team will also assess:

  1. The sources of similarity;
  2. The distribution of matching text;
  3. The context of the similarities;
  4. The use of quotations and citations;
  5. Similarity in the methodology and reference sections; and
  6. The presence of copied ideas, data, tables, figures, or findings.

A manuscript with a similarity index below 25% may still be rejected if substantial plagiarism is identified.

2. Forms of Plagiarism

Plagiarism includes, but is not limited to:

  1. Copying text from another source without proper citation;
  2. Using another person’s ideas, arguments, data, or findings without acknowledgment;
  3. Paraphrasing too closely to the original source;
  4. Using tables, figures, images, or research instruments without proper attribution or permission;
  5. Submitting another person’s work as one’s own;
  6. Translating material from another language without citing the original source;
  7. Duplicate publication;
  8. Excessive text recycling; and
  9. Self-plagiarism.

3. Self-Plagiarism

Authors must not reuse substantial portions of their previously published work without proper citation and disclosure.

Manuscripts derived from theses, dissertations, conference papers, institutional repositories, or previous publications must clearly acknowledge the original source and contain sufficient new academic contribution.

4. Editorial Action

The editorial decision regarding plagiarism depends on the type and seriousness of the violation.

The journal may take the following actions:

  1. Return the manuscript to the author for revision;
  2. Request proper citation or rewriting;
  3. Reject the manuscript;
  4. Cancel an acceptance decision;
  5. Withdraw the manuscript from the publication process;
  6. Retract a published article;
  7. Temporarily prohibit the author from submitting new manuscripts; or
  8. Notify the author’s institution when serious misconduct is identified.

5. Plagiarism Identified Before Publication

When plagiarism is identified before publication, the editorial team will review the similarity report and the relevant manuscript sections.

Authors may be allowed to revise the manuscript when the issue is minor and does not indicate intentional academic misconduct. Manuscripts containing substantial or systematic plagiarism will be rejected.

6. Plagiarism Identified After Publication

When plagiarism is identified after publication, JFR will conduct an investigation in accordance with its publication ethics policy.

Depending on the findings, the journal may publish a correction, expression of concern, or retraction notice.

A retracted article will remain in the journal archive and will be clearly marked as retracted to preserve the integrity of the scholarly record.

7. Author Responsibility

Authors are fully responsible for ensuring that:

  1. The manuscript is original;
  2. All sources are properly cited;
  3. Direct quotations are clearly identified;
  4. Paraphrased material is substantially rewritten and properly referenced;
  5. Permission has been obtained for copyrighted materials when required; and
  6. The submitted manuscript does not violate copyright or publication ethics.

By submitting a manuscript to JFR, authors confirm that the work is original, has not been plagiarized, and complies with this plagiarism policy.