1. Definition of Conflict of Interest

A Conflict of Interest (also known as a Competing Interest) arises when professional judgment concerning a primary interest (such as the validity of empirical economic/business research or the objectivity of peer review) may be influenced by a secondary interest (such as financial gain, corporate consultancy, institutional rivalry, personal relationships, or academic competition).

2. Author Responsibilities and Disclosure

All authors submitting manuscripts to Economics, Business and Management Science Journal (EBMSJ) must disclose any financial, commercial, institutional, or personal relationships that could be perceived as influencing their research work. Authors must explicitly include a Conflict of Interest Statement and a Funding Disclosure Statement in the manuscript prior to the References section:

• If no conflict exists: "The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper."
• If funding was received: Authors must state the funding agency, grant number (if applicable), and whether the sponsor had any role in study design, data collection, econometric analysis, or the decision to submit for publication.

3. Reviewer Responsibilities

Peer reviewers must disclose to the Editor any competing interest before agreeing to review a manuscript. Reviewers must decline the review invitation if they:

• Are affiliated with the same institution or department as any of the authors (if known or suspected);
• Have collaborated, co-authored, or held a mentor/student relationship with the authors within the past 3 years;
• Hold a direct financial or commercial interest in the company, product, or policy evaluated in the manuscript.

4. Editorial Board Responsibilities

Editors and Section Editors must recuse themselves from handling any manuscript in which they have a personal, institutional, or financial conflict of interest, or where an editor is listed as an author or co-author. Such submissions are reassigned to an independent Editor and evaluated by external reviewers outside the author's institution.