AUTHOR GUIDELINES

1) General Publication and Evaluation Principles

The journal publishes original, previously unpublished scientific studies prepared in Turkish and English in the field of commerce and finance.

Submitted studies first undergo a preliminary review by the Editorial Board. Those found suitable are evaluated by at least two reviewers, experts in the field, using the double-blind peer-review method. For this reason, author information must not appear in the main text and must be submitted on a separate title page. In case of conflicting reviewer reports, the study is sent to a third reviewer. The final publication decision rests with the Editorial Board.

Revisions requested for a study must be completed within the specified period; studies not resubmitted in time are removed from evaluation.

Studies must have a similarity rate of no more than 20% in the similarity check performed excluding the references and must fall within the range of 6,000–10,000 words, including the references.

The scientific and legal responsibility for published studies rests with the author(s).

Manuscripts not submitted in accordance with the author guidelines will not be taken into evaluation.

The literature review may be presented as a table or as paragraph text, depending on the nature of the research.

2) Submission Files and Title Page Rules

Studies must be submitted to the journal as two separate files:

Main Text File: As required by the double-blind peer-review process, this file must not contain any information that would reveal the identity of the author(s) (name, title, institution, e-mail, acknowledgments, etc.). The file must begin with the manuscript title and include all main text sections.

Title Page File: This is a separate file from the main text that contains author information. The title page must include the following:

• The Turkish and English titles of the manuscript
• The full name, title, and affiliation of all authors (university, faculty/department, city, country)
• The e-mail addresses of all authors
• The ORCID numbers of all authors (mandatory)
• The name, full postal address, telephone number, and e-mail address of the corresponding author

The order of the authors' contributions must be clearly indicated on the title page. The corresponding author must also be the person/account that uploads the manuscript to the journal system.

3) Manuscript Structure, Formal Rules, and Technical Standards

3.1. Page Layout and Formatting

Studies must be prepared with margins of 2.5 cm on all edges. The text must be written in Times New Roman, 11-point, with 1.5 line spacing, and in justified alignment.

3.2. Title and Abstract

Title: In Turkish manuscripts, the main title appears in Turkish at the very top of the page, and the English title is given immediately above the English abstract. In English manuscripts, this order is reversed. Both titles are centered and set in bold capital letters. Each title must be no more than 15 words. This rule applies to the main title of the manuscript; for the format of section headings, see 3.3.

Abstract: Each study must include an abstract of 150–250 words, as a single paragraph, summarizing its purpose, method, findings, and conclusion. Each abstract is given in its own language, together with the corresponding keywords: a Turkish abstract + 3–5 Turkish keywords, and an English abstract + 3–5 English keywords. In Turkish manuscripts, the Turkish abstract comes first, followed by the English abstract; in English manuscripts, the reverse order is followed. The number of Turkish and English keywords must be equal, and they must appear in the same order. The abstract must be written in Times New Roman, 10-point, and italic.

3.3. Sectioning and Headings

• Main headings must be numbered beginning with "1. Introduction".
• Subheadings must be numbered according to their levels, in the form "2.1.", "2.1.1.".
• In all headings, the first letter of each word must be capitalized and the remaining letters lowercase.
• Abbreviations must not be used in headings.
• Different heading levels must be formally distinguishable from one another (for example, through the use of bold/italic or uppercase-lowercase letters).
• A blank line must be left before main headings.

3.4. Section Contents

The journal is open to a wide range of subjects in commerce and finance and to different methodological approaches; for this reason, the section layout may vary according to the subject and method of the study. The following structure is a suggestion, and the author(s) may organize their studies so as to provide equivalent content:

Introduction: The subject of the study, the research question/problem, the aim, and the contribution to the field are set out; general information about the data and methods used is provided.

Conceptual/Theoretical Framework and Literature: The theoretical discussions supporting the study and the relevant empirical literature are presented.

Data and Method: The data set used and its source, the variables, the sample/period, and the model or econometric/analytical method applied are explained.

Findings: The results of the analysis are presented, supported by the necessary tables and figures.

Conclusion, Discussion, and Recommendations: The findings are interpreted in light of previous studies, the implications are discussed, and policy/practice recommendations as well as suggestions for future research may be offered.

Depending on the discipline and method, the sections and subheadings may differ.

3.5. Figures and Tables

• All visuals other than tables (graphs, figures, pictures, photographs, drawings, diagrams, maps) are considered "Figures".
• Tables, graphs, and figures must be used only when necessary; data that can be given within the text must not also be presented as a separate table.
• All figures and tables must be placed at the relevant points within the text, numbered in order, and centered on the page where they appear.
• The table title must be placed above the table and the figure title below the figure; the number part must be in bold and the title text in normal type.
• Text within tables must be in 10-point with single line spacing; tables and figures must not be split across pages.
• Figures/tables must be referred to by their number within the text.

3.6. Equations

Equations must be given a sequence number. Equations must not be in image format (the Word equation tool must be used).

3.7. Appendices

Content that needs to be presented without interrupting the main text, such as questionnaire forms, detailed data tables, variable definitions, or additional analysis results, may be given in the appendices section. Appendices must appear after the references.

If there is more than one appendix, each must be numbered in order in the form "Appendix A", "Appendix B" and given with a descriptive title. Each relevant appendix must be referred to in the main text.

3.8. Abbreviations

At the first use of an abbreviation, the full form must be written and the abbreviation given in parentheses.

3.9. Writing of Numbers (International Standard)

• Decimal separator: period (.) (for example, 10.25)
• Thousands separator: comma (,) (for example, 1,000; 1,250,000)

4) Citation and References (APA 7)

4.1. General Principles

In the journal, in-text citations and references must be prepared according to the APA 7th edition (American Psychological Association) style. For detailed information: https://apastyle.apa.org

Only works cited within the text must appear in the references, and every work in the references must be cited within the text. The author(s) are responsible for the accuracy of the sources.

Priority in citations must be given to primary sources. A source whose original cannot be reached may be cited through another work that cites it (for example, Freud, 1900, as cited in Yılmaz, 2021). In this case, only the source actually consulted is added to the references.

4.2. In-Text Citation Forms (APA 7)

Parenthetical citation:

• Single author: (Gürbüz, 2005)
• Two authors: (Bildik & Gülay, 2007)
• Three or more authors: (Ersoy et al., 2020)

Narrative citation:

• Gürbüz (2005) argued that …
• Bildik and Gülay (2007) found that …
• Ersoy et al. (2020) stated that …

Page number (for direct quotations; recommended for paraphrases of a specific passage):

• Single page: (Gürbüz, 2005, p. 12)
• Page range: (Bildik & Gülay, 2007, pp. 70–72)

Multiple sources within the same parentheses: Written in alphabetical order and separated by semicolons: (Bildik & Gülay, 2007; Ersoy et al., 2020; Gürbüz, 2005)

Multiple works by the same author in the same year: (Sönmezer, 2014a, 2014b)

Distinguishing authors with the same surname: (F. Baloğlu, 2011; B. Baloğlu, 2010)

Group (institutional) author — the first citation spells out the name; subsequent citations use the abbreviation:

• First use: (International Monetary Fund [IMF], 2020)
• Subsequent uses: (IMF, 2020)

4.3. Legislation / Law Citations

In citations to laws, communiqués, regulations, etc., the law number and article must be clearly indicated. Example:

• Parenthetical: (Capital Markets Law No. 6362, 2012, Art. 4)

Whichever abbreviation is chosen for the article reference, it must be applied consistently throughout the text; do not alternate between forms.

Consistency:

• Correct: … (Art. 4) … (Art. 12) … (the same form used throughout)
• Incorrect: … (Art. 4) … (Article 12) … (mixed forms)

4.4. Reference List Arrangement (APA 7)

• No heading number must be given to the references section.
• References must be arranged alphabetically by the author's surname.
• Printed and online sources must be listed together, without being separated into different sections.
• For internet sources, the type of source must be correctly identified (report, web page, or data set?).
• If a DOI exists, the https://doi.org/ format must be used in accordance with APA 7.
• If there is no DOI, a URL may be given. (An access date is generally required only for sources whose content changes over time.)

4.5. Reference Examples (in APA 7 Format)

Article (with DOI):
Kılıç, E., & Çankaya, S. (2020). Oil prices and economic activity in BRICS and G7 countries. Central European Journal of Operations Research, 28(4), 1315–1342. https://doi.org/10.1007/s10100-019-00647-8

Article (without DOI):
Ersoy, H., Gürbüz, A. O., & Fındıkçı, M. (2020). Covid-19'un Türk bankacılık ve finans sektörü üzerine etkileri, alınabilecek önlemler. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 19(37), 146–173.

Book (with DOI):
Ferran, A. (2021). Applied corporate finance: Making value-enhancing decisions in the real world (2nd ed.). Springer. https://doi.org/10.1007/978-3-030-81631-5

Book (without DOI):
Gürbüz, A. O., Ataünal, L., Aybars, A., & Ersoy, H. (2024). İşletmelerin yeniden yapılandırılması. İstanbul Ticaret Odası.

Chapter in a book:
Çankaya, S. (2014). Pros and cons of financial innovation. In H. Dinçer & Ü. Hacıoğlu (Eds.), Globalization of financial institutions (pp. [page range]). Springer. https://doi.org/10.1007/978-3-319-01125-7_12

Report:
Banking Regulation and Supervision Agency. (2023). Türk bankacılık sektörü temel göstergeleri: Aralık 2023. BDDK. https://www.bddk.org.tr

Data set:
Borsa İstanbul. (2023). Pay piyasası endeks verileri [Data set]. Borsa İstanbul DataStore. https://datastore.borsaistanbul.com

ETHICAL PRINCIPLES AND PUBLICATION POLICY

General Principles and Publication Ethics Statement

International Journal of Commerce and Finance bases all of its publication processes on the principle that knowledge is produced, developed, and shared through the scientific method in an impartial and reputable manner. Throughout all its publication processes, the journal adheres to the ethical publishing principles issued by the Committee on Publication Ethics (COPE). All parties involved in the publication process — the publisher, editors, authors, reviewers, and readers — are required to comply with these ethical principles.

Manuscripts submitted to the journal must be original; they must not have been previously published, must not be under review by another journal, and must have had their content and submission approved by all authors. Plagiarism, data fabrication or falsification, duplicate publication, salami slicing/salami publication, ghost/honorary authorship, copyright infringement, and the concealment of conflicts of interest are considered unethical behaviours, and such manuscripts are rejected. This also covers any malpractice detected after publication. The scientific and legal responsibility for published works rests with the author(s).

Evaluation Process

Manuscripts submitted to the journal are first subjected to a preliminary review by the editor in terms of their conformity with the aim and scope of the journal, originality, methodology, and author guidelines. Manuscripts that pass the preliminary review are evaluated through the double-blind peer-review method (anonymous author – anonymous reviewer). Each manuscript is sent to at least two reviewers who are experts in the field; if the two reviewers' opinions differ, the manuscript is sent to a third reviewer. Manuscripts for which revisions are requested must be completed by the authors within the specified period; manuscripts whose revisions are not submitted on time are removed from the evaluation process. Reviewer evaluations are conveyed to the author through the journal's management system; no direct communication occurs between reviewers and authors. The final decision on whether to publish a manuscript rests with the Editorial Board.

Plagiarism Check

All manuscripts that pass the preliminary check are subjected to a similarity scan using plagiarism detection software. Manuscripts containing excessive direct quotation are returned to the authors for correction. The acceptable upper limit in the similarity scan, excluding the references, is 20%; manuscripts exceeding this rate are rejected by the Editorial Board without being taken into the evaluation process. The Editorial Board may, if it deems necessary, carry out a further plagiarism check at any stage of the evaluation or production process. High similarity may lead to the rejection of a manuscript either before or after acceptance.

Ethical Responsibilities of Authors

Submitted manuscripts must be original; where other works are drawn upon, they must be cited completely and accurately.

Persons who do not make an intellectual contribution to the content of the work cannot be listed as authors; mere technical support, funding, or general supervision does not, on its own, confer authorship. Such contributions are acknowledged in the "acknowledgements" section.

The order of authors is determined by the authors themselves. Once the evaluation process has begun, no author may be added or removed, and the order may not be changed, without the written consent of all authors.

All authors must declare any financial relationships and conflicts of interest that could affect the results.

In studies that collect data directly from human participants — such as surveys, interviews, scales, or experiments — approval must be obtained from the relevant ethics committee of the author's affiliated institution before the data are collected; the name of the committee, the date, and the approval number must be stated in the "Method" section, and the document must be uploaded to the system. For studies based solely on publicly available secondary data (market data, official statistics, company financials, etc.), ethics committee approval is not required; this should be stated in the "Method" section. Obtaining and documenting ethics committee approval, where required, is the responsibility of the author(s) and is not provided by the journal.

Written permission must be obtained from the relevant person or institution for copyright-protected data collection tools, tables, graphs, and images belonging to third parties.

During the evaluation process, authors may be asked to provide raw data; authors must be prepared to submit such information.

If authors notice an error in a published manuscript or one under evaluation, they are obliged to inform the editor and to cooperate in the correction/retraction process.

The same manuscript may not be under submission to more than one journal simultaneously.

Ethical Responsibilities of Editors

Editors make their decisions in accordance with the principle of editorial independence. Editors evaluate manuscripts solely on the basis of their scientific merit, originality, and conformity with the scope of the journal. They ensure that the double-blind peer-review process operates fairly, impartially, and in a timely manner, and that conflicts of interest among authors, reviewers, and editors are managed. They guarantee that information concerning submitted manuscripts remains confidential until publication and protect the identities of the reviewers. When necessary, they arrange for the publication of corrections or retractions. Editors are also responsible for protecting the personal data of authors, reviewers, and readers.

Ethical Responsibilities of Reviewers

Reviewers should accept only manuscripts related to their areas of expertise.

They must conduct their evaluation with impartiality and confidentiality, based solely on the scientific content of the manuscript.

Evaluations must be written in constructive and courteous language; disparaging or personal remarks must be avoided.

If there is a conflict of interest, or if they are unable to complete the evaluation in a timely manner, they must inform the editor and withdraw from the process.

If they notice any copyright infringement or plagiarism, or identify relevant published works that have not been cited, they must report this to the editor.

Manuscripts under evaluation belong to the authors and may not be shared with others.

Open Access, Licensing, and Archiving

The journal embraces the open access principle; all published content is made available to readers free of charge and without barriers. All works published in the journal are licensed under the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) license. All issues and articles are archived on a long-term basis.