Data Availability Statement

Data Availability Statement

Overview

The Review of Economics, Accounting, Business, and Management Studies (REABMS) is committed to promoting transparency, reproducibility, and responsible research practices through appropriate data sharing and documentation. The journal encourages authors to make the data supporting their published findings available whenever ethically, legally, and practically possible. Transparent reporting of data availability enhances the credibility of published research, facilitates verification of findings, promotes scholarly collaboration, and contributes to the advancement of knowledge across economics, accounting, business, management, finance, entrepreneurship, public administration, and related multidisciplinary disciplines.

All manuscripts submitted to REABMS must include a Data Availability Statement describing the availability of the data underlying the reported findings, regardless of whether the data are publicly accessible.

Data Availability Requirement

Every manuscript submitted to REABMS must include a separate Data Availability Statement indicating where and under what conditions the supporting research data can be accessed. Research data may include, but are not limited to:

Quantitative datasets Qualitative interview/focus group data Survey responses Experimental or observational data Financial or accounting datasets Statistical outputs Business case data Coding frameworks Analytical models Research instruments Supplementary materials Computer code, scripts, or algorithms

The statement should accurately describe the availability of the data used in the study.

Categories of Data Availability

Publicly Available Data

Authors are encouraged to deposit research data in trusted institutional, disciplinary, or general-purpose repositories. Where data are publicly available, authors should provide:

  • Repository name
  • Digital Object Identifier (DOI), accession number, or persistent identifier
  • Permanent URL or repository link

Examples of suitable repositories include institutional repositories and recognized public data repositories providing long-term preservation.

Data Available Upon Reasonable Request

When data cannot be deposited publicly but may be shared, authors should indicate availability from the corresponding author upon reasonable request. Requests may be subject to:

  • Ethical approval or Institutional authorization
  • Data-sharing agreements
  • Confidentiality obligations
  • Applicable legal or contractual requirements

Authors should respond to reasonable requests in a timely manner.

No New Data Generated

For manuscripts that do not generate or analyze new research data, authors should state this explicitly. Examples include:

  • Conceptual papers
  • Literature reviews
  • Narrative reviews
  • Editorials & Commentaries
  • Perspective articles
  • Policy analyses (relying solely on public sources)

Restricted Data

Certain data cannot be made public due to ethical, legal, commercial, or privacy considerations. Examples include:

  • Personally identifiable participant information
  • Confidential business, financial, or government records
  • Proprietary organizational information
  • Commercially sensitive datasets
  • Data protected by privacy legislation, IP, or contracts

Authors must clearly explain the reasons within the Data Availability Statement and indicate if partial/controlled access may be granted.

Example Data Availability Statements

Authors may adapt the following examples according to their study. These statements should be placed immediately before the References section of the manuscript.

Publicly Available Data

"The data supporting the findings of this study are publicly available in [Repository Name] at [DOI or URL]."

Data Available Upon Request

"The data supporting the findings of this study are available from the corresponding author upon reasonable request."

Restricted Data

"The data are not publicly available because they contain confidential or proprietary information and are subject to ethical, legal, institutional, or contractual restrictions. Access may be granted upon reasonable request and with appropriate authorization."

No New Data

"No new data were generated or analyzed in support of this research."

Reporting Standards

Authors are expected to provide sufficient methodological detail to enable readers to understand, critically evaluate, and, where appropriate, verify the reported findings. Manuscripts should clearly describe:

  • Research objectives & design
  • Theoretical/conceptual framework
  • Participant selection/sampling
  • Data collection methods
  • Research instruments
  • Variables & measurement
  • Analytical techniques
  • Software used for analysis
  • Ethical approval / consent
  • Study limitations
Complete and transparent reporting improves the reliability and reproducibility of published research.

Reproducibility & Transparency

REABMS supports research practices that enhance the reproducibility and verification of published findings. Authors are encouraged, whenever appropriate, to make available:

  • Research datasets
  • Statistical code
  • Programming scripts
  • Analytical models
  • Questionnaires
  • Survey instruments
  • Interview guides
  • Observation protocols
  • Coding manuals
  • Supplementary appendices
  • Analytical process documentation
Where sharing complete datasets is not feasible, authors should provide sufficient methodological detail to enable readers to understand how the findings were generated.

Ethical and Legal Considerations

Data sharing should always respect participant privacy, confidentiality agreements, institutional review board requirements, data protection regulations, IP rights, commercial confidentiality, and applicable laws.

Authors must ensure that shared datasets have been appropriately anonymized before public release whenever individual participants could otherwise be identified.

The journal recognizes legitimate ethical/legal restrictions and will not require authors to disclose confidential information in violation of obligations.

Editorial Assessment

Editors may review Data Availability Statements during editorial assessment to ensure consistency with the reported research. Where necessary, the Editorial Office may request:

  • Additional clarification regarding data availability
  • Repository information
  • Supporting documentation
  • Explanation of access restrictions

Failure to provide an appropriate Data Availability Statement may delay editorial processing until the required information has been supplied.

Commitment to Research Transparency

The Review of Economics, Accounting, Business, and Management Studies (REABMS) is committed to fostering transparency, reproducibility, and responsible data stewardship. By encouraging clear documentation of research methods, appropriate sharing of supporting data, and responsible management of research materials, the journal promotes the credibility, reliability, and long-term value of scholarly contributions. These practices strengthen scientific integrity, facilitate future research, and support evidence-based decision-making across multidisciplinary disciplines.

This policy is informed by the guidance and best practices of: