[email protected] 977-1-411 56 90, 411 55 69

Nepalese Journal of Finance


Nepalese Journal of Finance

Publisher: Uniglobe College (Affiliated to Pokhara University, Nepal)

Editors-in-Chief: Prof. Dr. Radhe Shyam Pradhan

Frequency: Quarterly

Current Vol: 6, Issue: 3

ISSN: 2392-4144

Aim and Scope

Nepalese Journal of Business is a journal of Uniglobe, the best Management College (Affiliated to Pokhara University). Nepalese Journal of Business is launched in 2014 and its issues are published quarterly. The basic objective of the publication is to promote research in the area of business especially in the context of Nepal. It contains articles and research notes related to major issues and the results of research carried out by the members of the College and other professional experts in the business. The journal welcomes original papers from both academicians and practitioners dealing with any of the following areas of business:

Financial reporting, disclosure, corporate governance, business ethics, earnings management, auditing, executive compensation, performance measurement and management, budgeting, management control systems, investment appraisal and capital budgeting, taxation and transfer pricing, and also contemporary social and environmental accounting issues.

Editorial Board

Chief Editor: Dr. Radhe S. Pradhan
Academic Director, Uniglobe College
Executive Editor Dr. Nar Bahadur Bista
Principal, Uniglobe College

Advisory Board
Prof. James S. Ang
School of Business, Florida State University, USA Prof. Alojzy Z. Nowak
Faculty of Management, University of Warsaw, Poland
Prof. Barry Render
Crummer Graduate School of Business, Rollins College, USA
Red. Prof. Dr. Rado Bohinc University of Ljubljana, Slovenia
Prof. Arvind Ashta
Dept. of Finance, Burgundy School of Business, Dijon, France
Boonsom Lerthiranwong
Assoc. Professor, Shinawatra University, Thailand
Prof. Muhammad Z. Mamun Unversity of Dhaka, Bangladesh
Prof. Jayanta K. Parida
Utkal University, Bhubaneshwar, India
Dr. Khagendra P. Ojha
Chairman, Uniglobe College
Dr. Manish Thapa
University for Peace (UPEACE), Costa Rica
Dr. Gangadhar Dahal
Executive Director, Uniglobe College

Mr. Jagadish Prasad Bist
Research Faculty, Uniglobe College
Mr. Sumit Pradhan
Research Faculty, Uniglobe College

Design and Layout: Mohan H. Dahal

Instructions to Authors

1. Papers must be in English. Please submit the manuscript formatted in MS Word 2010 or above in Book Antique format in a 12 point font.
2. Papers for publication should be sent in quadruplicate to:
Dr. Nar Bahadur Bista, Executive Editor, Uniglobe College, P. O. Box 7953, Kathmandu, Nepal. Submission of a paper will imply that it contains original unpublished work. The Editor does not accept responsibility for damage or loss of papers submitted. Acceptance of an article means that the author has transferred copyright of the accepted article to the publisher. This transfer will ensure the widest possible dissemination of information. The submission fee is Rs.3000 for members of the Uniglobe College and Rs. 5000 for non- members. Cheques should be made payable to “Nepalese Journal of Management”.
3. Manuscripts should be double-spaced with wide margins and printed on one side of the paper only. All pages should be numbered consecutively. Titles and subtitles should be short, left justified and in the following format:
2. The costs of bankruptcy
2.1. The nature of direct costs
2.1.1. Professional fees and expenses
References, tables, and legends for figures should be printed on separate pages.
4. The first page of the manuscript should contain the following information: (I) the title; (II) the name(s) and institutional affiliation(s) of the author(s); (III) an abstract of not more than 100 words. A footnote on the same sheet should give the name, address, telephone number, fax number, and E-mail address of the corresponding author.
5. The first page of the manuscript should also contain keywords of about five.
6. Acknowledgments and information on grants received can be given in a first footnote which should not be included in the consecutive numbering of footnotes.
7. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should be single-spaced in a 10 point font and not include displayed formulae or tables.
8. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc… against the -.grit-hand margin of the page. In cases where the derivation of formulae has been abbreviated, it is of great help to the referees if the full derivation can be presented on a separate sheet (not to be published).
9. References to publications should be as follow: “Dahal (1996) reported that…” or “This problem has been studied previously (e.g., Pradhan and Shrestha, 1996)”. The author should make sure that there is a strict one-to-one correspondence between the names and years in the text and those in the references. The list of references should appear at the end of the main text (after any appendices, but before tables). References should be single-spaced and listed in alphabetical order by author’s name. References should appear as follows:
For periodicals:
Pradhan and Shrestha, 1994. Seasoned equity offerings: The case of all-equity firms, Nepalese Journal of Corporate Governance 1(1), 32-43.
For working papers:
Pradhan, M., 1997. The direct costs of corporate bankruptcy. Working Paper, University of Missouri-Columbia.
For books:
Theil. H., 1971. Principles of Econometrics. (Wiley, New York, NY).
Note that journal titles should not be abbreviated.
10. Illustrations will be reproduced photographically from originals supplied by the author; they will not be redrawn by the publisher. Please provide all illustrations in quadruplicate (one high-contrast original and three photocopies). Care should be taken that lettering and symbols are of comparable size. The illustrations should not be inserted in the text and should be marked on the back with figure number, the title of the paper, and the author’s name. All graphs and diagrams should be referred to as figures and should be numbered consecutively in the text in Arabic numerals.
11. Tables should be numbered consecutively in the text in Arabic numerals and printed on separate sheets. The table number should be left justified and appear above the actual table. Underneath the table number and also left-justified should appear the table title in bold. Beneath the table title should then follow descriptive material which will allow the table to be read independently of the textual material. Tables should appear as follows:
Table 1
Distribution of debts and costs
Frequency distributions are reported for 48 cases of Chapter 7 and 27 cases of Chapter 11 that are filed between 1981 and 1991 in the U.S. Bankruptcy Court (Western District of Tennessee). Debt consists of all claims For figures, follow a format similar to that of tables, but place the figure number, title, and description beneath the figure.
12. Any manuscript which does not conform to the above instructions will be rejected.
13. Page proofs may be sent to the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author. Corrections should be restricted to instances in which the proof is at variance with the manuscript. Extensive alterations will be charged.

Submit Your Paper

All manuscripts should be submitted via [email protected]
New Baneshwor, PO Box: 7953, Kathmandu, Nepal | Tel: 977-1-411 56 90 / 411 55 69
Email: [email protected] | URL: www.uniglobe.edu.np

(Please contact Uniglobe College Library for access to the current issue)

Editorial Policy

Editorial Policy
Nepalese Journal of Business (NJB) is the official publication of the Uniglobe, the top-ranked management college (Pokhara University affiliate). The basic objective of the publication is to promote research in the area of management especially in the context of Nepal. It is published on a quarterly basis. Annual subscription rates are Rs. 2300 for libraries and organizations, and Rs. 750 for individuals. For availability of back issues, contact Executive Editor, NJB. Claims for missing copies must be made within three months of publication to Executive Editor, NJB, Uniglobe College 977-1-411 56 90/ 411 55 69, Fax: 447 31 29, E-mail: [email protected] The subscribers are requested to add postage charges on subscription rates. Send address changes and correspondence related to dues and subscriptions to the Executive Editor NJB, Uniglobe College.

Order Journal

Order Journal
Articles are subject to editorial review by referees from the community of Management experts. The opinions and the interpretations expressed in the articles are the personal opinions of authors and reviewers and do not necessarily reflect the views of the publisher and editors. The Editorial Board does not guarantee the accuracy of data and the information included in them.
Subscription Information
The subscription rates are as follows:
Individuals Library and Institution Per Copy One Year Per Copy One Year
Nepal Rs. 750 Rs. 1350 Rs. 1200 Rs. 2300
SAARC Countries US $12.0 US $ 23.0 US $16.0 US $ 30.0
Other Countries US $15.0 US $ 27.0 US $23.0 US $ 38.0
Nepalese Journal of Business (NJB)
Uniglobe College, New Baneshwor
Kathmandu, Nepal.
PO Box: 7953
Phone # 977-1-4115690, 4115569.
[email protected]

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