Data Availability Policy

Finance, Accounting and Business Analysis (FABA) supports research transparency, reproducibility, and responsible data sharing. The journal encourages authors to make research data openly available wherever ethically and legally permissible.

This policy operates in conjunction with:

• Publication Ethics & Malpractice Statement
• Handling Misconduct Policy
• Conflict of Interest Policy
• AI Usage Policy

  1. Scope of the Policy

This policy applies to empirical research, quantitative studies, qualitative datasets, experimental results, surveys, computational models, and any research where underlying data are essential to validate findings.

  1. Mandatory Data Availability Statement

All manuscripts must include a Data Availability Statement placed before the References section.

The statement must specify one of the following:

• Data openly available in a public repository (include repository name, link, and DOI if available).
• Data available from the corresponding author upon reasonable request.
• Data not publicly available due to legal, ethical, or confidentiality restrictions (explanation required).
• No new data were generated or analyzed in this study.

Submissions lacking a Data Availability Statement may be returned prior to peer review.

  1. Recommended Data Repositories

Authors are encouraged to deposit data in:

• institutional repositories;
• recognized subject-specific repositories;
• general repositories such as Zenodo, Figshare, or OSF.

Deposited datasets should include sufficient metadata, documentation, and version control information.

  1. Ethical and Legal Compliance

Where research involves human participants, personal data, or confidential information, authors must ensure compliance with:

• informed consent agreements;
• institutional review board (IRB) or ethics committee approvals;
• national and international data protection regulations.

Sensitive data must be anonymized before sharing.

  1. Data Integrity and Verification

Editors may request:

• access to anonymized datasets;
• raw data files;
• code or statistical scripts used in analysis.

Failure to provide requested data without valid justification may result in rejection or post-publication action.

  1. Data Citation

Datasets used in research must be properly cited in the reference list, including:

• author(s);
• year;
• dataset title;
• repository name;
• DOI or persistent identifier.

  1. Post-Publication Concerns

If concerns arise regarding data validity or reproducibility, authors may be required to provide underlying data for verification.

Confirmed data-related misconduct may result in correction, expression of concern, or retraction.

  1. Transparency Commitment

The journal prioritizes transparency over restriction. However, ethical, legal, and confidentiality obligations take precedence over mandatory public data sharing.