Manuscript Preparation and Style



1. All manuscripts have to be typed in 11-point font and be 1.5linespaced, except for indented quotations.

2. Manuscripts have to be as concise as the subject and research method permit, generally not to exceed 7,000 words. All titles including the introduction, text, conclusion, and bibliography have to be numbered and be bold. Main headings have to be written using capital letters but the first letter of subheadings has to be a capital letter

3. Margins of at least one inch from top, bottom, and sides should facilitateediting and duplication.

4. To promote anonymous review, authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. Single authors should not use the editorial “we.”

5. A cover page must show the title of the paper, the author’s name, title and affiliation, and email address.


Pagination: All pages, including tables, appendices and references, should be serially numbered.



The article has to own Turkish and English title. Turkish title and the name of author(s) should be typed in 11-point font. From abstract to "I. Introduction", 10-point font should be used.

English title must be 10-point font. From "I. Introduction" to the end of article, 11-point font must be used.

The Turkish and English abstractof about 70 words must be 10 lines, typed 10-point font and presented on a separate page immediatelypreceding the text. The Abstract should concisely inform the reader of themanuscript’s topic, its methods, and its findings. Keywords and JEL classificationmust follow the Abstract.

INTRODUCTION (11-point font)

This section provides more details about the paper’s purpose, motivation, methodology,and findings. Literature review can be done in this section as well.


MAIN TEXT (BODY) (11-point font)

In addition to literature review, this section should give clear and concise information to inform the reader about the manuscript’scontribution. This section can be divided into subheadings and those subheadings have to be classified numerically. 



Work cited should use the “author-date system” keyed to a list of works in the reference list. Authors should make an effort to include the relevant page numbers in the cited works.

1. In the text, works are cited as follows: authors’ last name and date, without comma, in parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more Works by one author: (Jones 1985, 1987).

2. When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b).

3. If an author’s name is mentioned in the text, it need not be repeated in the citation; for example, “Jones (1987, 115) says....”

4. Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).

5. If the manuscript refers to statutes, legal treatises or court cases, citations acceptable in law reviews should be used.

6. If internet based resources are used, related website should be stated such as


FOOTNOTES: Footnotes are not used for citation. Textual footnotes must be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes must be consecutively numbered throughout the manuscript with superscript Arabic numerals. Footnote text must be single-spaced and placed at the end of the page.


III. TABLES AND FIGURES (10-point font)

The author must note the following general requirements:

1. Each table and figure has to bear a number and a completetitle indicating the exact contents of the table or figure and be framed.

2. The title has to be above the table. The title of each table has to be typed in bold and the first letter of the title has to be a capital letter. The table has to be numbered such as Table 1.

3. The title of the graphic has to be below the graphic. The title of the graphic has to be typed in bold and the first letter of the title has to be a capital letter. The graphic has to be numbered such as Graphic 1.

4. The title of the figure has to be below the figure. The title of the figure has to be typed in bold and the first letter of the title has to be a capital letter. The figure has to be numbered such as Figure 1.

5. If tables, figures and graphics are taken from other sources, those sources have to be stated under the related tables, figures and graphics.



The results of the study, any suggestions related to findings and further research issues have to be stated in this section.



References will not be numbered. Every manuscript must include a list of references containing only those works cited and must include the information mentioned below:

1. Arrange citations in alphabetical order according to surname of the firstauthor or the name of the institution responsible for the citation.

2. Use author’s initials instead of proper names.

3. Date of publication must be placed immediately after author’s name.

4. Titles of journals should not be abbreviated.

5. Multiple works by the same author(s) in the same year are distinguishedby letters after the date.

6. None of the words will be typed in bold in the References.

Sample entries are as follows:

American Accounting Association, Committee on Concepts andStandards for External Financial Reports. 1977. Statement on AccountingTheory and Theory Acceptance. Sarasota, FL: AAA.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical Structure and Responsibility

Accounting. Journal of Accounting Research 27 (Spring):40-58.Cambridge, U.K.: Cambridge University Press.

Capital Markets Board(CMB). (Access Date: 15.03.2005)

BRSA Working Reports. 2002. Determinants of Profitability in Turkish Banking Sector,

No: 2002/4 June.



Authors should note the following guidelines for submitting manuscripts:

1. Manuscripts currently under consideration by another journal or publishershould not be submitted. The author must state that the work isnot submitted or published elsewhere and he/she will not demand copyright. A separate Word file has to be prepared to state the author’s name, institution, cell phone and e-mail. Information about the author should not be stated in the article.

2. Manuscripts reporting on field surveys or experiments(questionnaire, case, interview plan or the like) should not indicate the identity of the author and all manuscripts must be sent to .

3. The author should retain a copy of the paper.