Access, rights and open science
Access model
The RDCF adopts Diamond Open Access: all content is made available immediately, free of charge and permanently, with no charges to authors or readers, no registration required for reading and no geographic restrictions.
Licensing
Content is distributed under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, which allows copying, redistributing, adapting and building upon the material for any purpose, with credit to the authors and to the original publication, a link to the license and an indication of any changes. License text: https://creativecommons.org/licenses/by/4.0/
Fees and waivers
The journal does not charge submission, review, processing (APC) or publication fees; operating costs are covered by APET.
Copyright
Authors retain copyright and, upon submission, grant the journal the right of first publication, with the work licensed as set out in the “Licensing” item. Authors authorize formatting, standardization and language editing, without changes to content and subject to approval of the proofs (“Production and proofs” item, in Author Guidelines). Additional agreements for non-exclusive distribution of the published version are permitted, with reference to the original publication and the DOI.
Self-archiving
Authors may deposit the published version, without embargo, in institutional or subject repositories, personal websites and academic networks, with the full reference and the DOI.
Preprints
The journal accepts manuscripts deposited as preprints on a recognized server (SciELO Preprints, SSRN or OSF Preprints), which does not constitute prior publication. The deposit is reported in the preprint statement (“Mandatory statements” item, in Author Guidelines). After publication, authors are encouraged to update the preprint with the reference and DOI of the article.
Depositing a preprint may make the authorship identifiable. In such cases, the journal still does not disclose the authorship to reviewers; a reviewer who identifies it reports this to the editor and declines the invitation if there is a conflict of interest (“Conflicts of interest” item, in Ethics and Integrity). Authors may opt for open review (“Peer review model and exceptions” item, in Author Guidelines).
Availability of data, code and sources
Statutory, case-law, accounting and documentary sources must be cited in a way that allows them to be located and verified (“Citations and references” item, in Author Guidelines). In works that analyze financial statements, accounting databases or samples of companies, authors must identify the sources (e.g., CVM, B3 and annual reports), the period and the selection criteria. The spreadsheet or dataset underlying tables and calculations must be made available, preferably in an open repository (e.g., SciELO Data, Zenodo or Figshare). The data and source availability statement is mandatory (“Mandatory statements” item, in Author Guidelines); restrictions due to legal, tax or professional confidentiality must be justified.
Persistent identifiers
- DOI: all published texts receive a DOI registered with Crossref (prefix 10.65992), displayed on the article page and in the PDF.
- ORCID: recommended for all authors and displayed on the article page and in the PDF when provided (“Author identification” item, in Author Guidelines).
- ROR: authors are encouraged to provide the identifier of their affiliated institution, where available.
Digital preservation
Content is preserved in distributed archiving networks based on LOCKSS (Lots of Copies Keep Stuff Safe) technology, which keep copies independent of the journal’s platform and ensure permanent access to the articles: the PKP Preservation Network (PKP PN, registered in the Keepers Registry) and the Cariniana Network of the Brazilian Institute of Information in Science and Technology (IBICT).