Writing Style and Page Layout
Manuscripts submitted to Scholar Journals should be written in Microsoft Word format with Time New Roman 12 font size and 1.5 spaced. Page layout should be A4 format and margins should be 1.0 for all sides of the page. Page numbers should be located on the right bottom side of the paper. The manuscripts which are not suitable for the conditions related to the formatting will be returned back to the author(s) without sending to the referees.
The total length of any manuscript submitted for publication should not exceed 8,000 words including appendices and references. However, longer papers can be taken into evaluation process, if Editor and/or Editorial Board approve.
The title (cover) page must contain the following information:
– The title of the manuscript,
– The name and academic titles of the author(s);
– Institutional affiliation(s) of the author(s);
– Full contact information of author(s) (address, phone, e-mail etc…),
– Any acknowledgments the authors care to make.
The title of the manuscript should be written in bold (first letters in capital letters) and in the center of the page. Also name and contact information (address, phone numbers, e-mail etc..) of author(s) should be written in the center of the page.
When the authors include more than one researcher, a person responsible for correspondence with the Editorial Board of the Journal should be indicated. If corresponding author is not indicated, the Editorial Board will contact with the author who submitted the manuscript to the Journal. The title page should be saved separately from the blinded manuscript and uploaded to system as a separate file.
The manuscript file includes the parts of the study. No author’s details should be present within this file. A manuscript submitted to the Journal should include the following parts:
– Abstract, key words and JEL codes,
– Main text,
– End notes (if there is any),
– References and
– Appendices (if there is any).
Title of the Manuscript
The main heading of the manuscript should be suitable for the content and it should consist of 12 words at the most. The title of the manuscript should be written in bold (first letters in capital letters) and in the center of the page.
Abstract, Keywords and JEL Codes
Manuscript should include an abstract in English at the beginning of the article. The abstracts should concisely present the aim or the purpose of the study, the methodology, the results findings, and the conclusion remarks. The length of the each abstract should be minimum 150 words and maximum 180 words. Five (5) keywords that are important and relevant to your manuscript should be written in English. The manuscript should also contain at least two classification codes according to the Classification System for Journal Articles as used by the Journal of Economic Literature (JEL), in addition to the keywords.
Main Text and Section Headings
The main text should be in Microsoft Tine new Roman with 12 pt. The whole main text should be justified. Paragraph spacing before and after a single paragraph (6 nk) should be given. The first line of the paragraph is to be shifted by 1 cm from the left margin. Headings and sub-headings of the manuscript should be numbered as 1., 1.1., 1.1.1. in hierarchical numbers. The headings should be partitioned not more than 3 levels. The sub-heading after level 3 should be written italic and bold. The headings should be numbered beginning from the Introduction, without the exception of References. All heading should be written bold but only the first letters should be capital. Before a heading the space should be 12 nk and after a heading it should be 6 nk.
Tables and Figures
Tables and figures should be numbered consecutively, as Table 1, Table 2, Figure 1, and Tables and figures should be placed where they are most appropriate in the text. The titles of the tables and figures should be placed at the heading of the table or figures, and references belonging to table or figure should be under them. The figures and tables with their names should be centred in the text. In the tables and figures, the font size may be at least 9 pt. Figures and tables should be separated from the text by one-line interval. Complex and long tables or data can be put at the end of the study as appendixes.
Mathematical Notations and Equations
Mathematical equations in the text should be centered. Equations should be numbered consecutively and equation numbers should appear in parentheses at the right margin. Between an equation and text there should be an interval of 6 nk.
Citations in the text should be made using the link method according to the APA (American Psychological Association) citation style. In-text citations, the author’s last name, date of the publication, the number of the quoted pages (if there is a specific quote from a source used) should be mentioned. If the name of the referred author is given within the text, then only the publication date should be written. If there are two authors the surnames of both should be given. When there are 3-5 authors in the cited source, surnames of all authors should be listed in text for the first citations. Afterwards, only the surname of the first author followed by “et al.” should be written. When there are six or more authors, only the surname of the first author followed by “et al.” should be written for the first and subsequent citations. If there are more than two authors the surname of the first author only should be given, followed by “et al”. When an author has published more than one cited document in the same year, these are distinguished by adding lower case letters (a,b,c, etc.) after the year and within the parentheses. For multiple references, the citations should be ordered chronologically and separated them with semicolons.
Examples of Citations in the Text
Approximately 40% of the trade between the Bangladesh and the India is between parent companies and foreign subsidiaries (Kajol, 2014) .It has been argued that a greater number of directors on the board may reduce the likelihood of information asymmetry (Rouf & Harun, 2011). Haniffa and Cooke (2002) indicate that the extent of family control in a firm is negatively associated with the amount of voluntary disclosure. Capital Asset Pricing Model (CAPM) shows no statistically meaningful relationship between systematic risk (beta) and returns (Fama & French, 1996a, 1996b). There is a relationship between customer satisfaction and profitability (Anderson, Fornell, & Lehmann, 1994). Anderson et al. (1994) found that highly satisfied customers were willing to pay premium prices. Aktaruddin, et al.(2009) and Persons (2009) find that firms can expect more voluntary disclosure with the inclusion of a larger number of independent directors on the board. Haniffa and Cooke (2002) argue that an independent board serves as an important check and balance mechanism in enhancing boards’ effectiveness. Support for these assertions is further provided by Barako, et al. (2006); Simon and Kar (2001); Pettigrew and McNulty (1995) and Eng and Mak (2003). Ownership structure is another mechanism that aligns the interest of shareholders and managers (Akhtaruddin, et al.2009; Wang, et al., 2008; Eng & Mak, 2003; Haniffa & Cooke, 2002; Chau & Gray, 2002).
Footnotes and Endnotes
Explanations in the main text should be given at the end of the article before references section, and they should be written in order.
The list of references should be presented in alphabetical order at the end of the manuscript. Each citation in text should be listed in the References section, and references which are not cited in text should not be written in the References section. If the author referred to more than one publication from the same source, the oldest publication should be listed first. If the author referred to more than one publication from the same source published in the same year, the publications should be numbered using the letters a,b,c…, as citation in the text. . If several publications of one author, some with one and some with two or more authors, are referred to, the publications with one author should be written first. Page numbers of articles published in the journals and chapters in the edited books should be written. Examples of reference formats are shown below.
Rouf, M.A.(2011).The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh, Business and Economics Research Journal, 2(3), 19-32.
Akhtaruddin, M., and Rouf, M. A. (2012).Corporate Governance, Cultural Factors and Voluntary Disclosure: Evidence from Selected Companies in Bangladesh, Corporate Board: Role, Duties & Composition, 8(1), 46-58.
Fama, E., & French, K. (1996a). Multifactor explanations of asset pricing anomalies, Journal of Finance, 51, 55-84.
Fama, E., & French, K. (1996b). The CAPM is wanted, dead or alive. Journal of Finance, 54, 1947-1958.
Anderson, E.W., Fornell, C., & Lehmann, D.R. (1994). Customer satisfaction, market share, and profitability: Findings from Sweden, Journal of Marketing, 58(3), 53–66.
Akhtaruddin, M., Hossain, M. A., Hossain, M., and Yao, L. (2009). Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms, The Journal of Applied Management Accounting Research, 7 (1), 1-20.
Sobreques, J., Cebria, J., Segura, J., Rodriguez, C., Garcia, M., & Juncosa, S. (2003). Job satisfaction and burnout in general practitioners, Aten Primaria, 31(4), 227-33.
Rouf, M. A. (2013). Cost Accounting (3rd ed.) Hazo Book Publication Dhaka.
Rouf, M. A. & Harun,A. A. (2013). Management Accounting (2nd ed.) Hazo Book Publication Dhaka.
Dayananda, D., Irons, R., Harrison, S., Herbohn, J., & Rowland, P. (2002). Capital budgeting: Financial appraisal of investment projects. Cambridge: Cambridge University Pres.
Gray, R., Owen, D., and Adams, C.(1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting (London: Prentice-Hall)