1. Economics Department of the ”Luiz de Queiroz” College of Agriculture, University of São Paulo (ESALQ-USP), Piracicaba, Brazil
2. Rural Economics Graduate Program, Department of Agricultural Economics, Federal University of Ceará (UFC), Fortaleza, Brazil
3. Finance Course, Finance Department, Faculty of Economics, Administration, Actuarial Science and Accounting, Federal University of Ceará (UFC), Fortaleza, Brazil