Revista Contabilidade & Finanças - RC&F is an open acess journal, published every four months and held at the Department of
Accountancy and Actuarial Sciences at the University of São Paulo School of Economics, Business Administration and Accountancy.
The journal is aimed to disseminate research developed by faculty members, researchers and graduate and undergraduate students
from Brazil and other countries. Under its previous name Caderno de Estudos, the journal has been published since 1989, with financial
support from FIPECAFI – Foundation Institute for Accounting, Actuarial and Financial Research. As from 2012, the journal will be
concomitantly published online both in Portuguese and in English.
The mission of the RC&F is to disseminate relevant scientific production in Accountancy, Controllership, Actuarial Sciences and
Finance, elaborated by Brazilian and foreign faculty members, students and professionals, exclusively selected based on their
quality and effective contribution to scientific knowledge development in these areas.
Rights and Permission
Authors are fully and exclusively responsible for the papers published. Copyrights should be transferred to the Department of
Accounting and Actuarial Science at FEA/USP in advance, which permits the publication of excerpts or full papers, with previous
permission, provided that the source is cited.
All published articles are available on the website http://www.eac.fea.usp.br/eac/revista/English/busca.aspx .