1. School of Accounting, Zhejiang University of Finance & Economics, Hangzhou, China
2. Department of Economics (DEECO), Federal University of Ouro Preto (UFOP), Rua do Catete, Mariana, Brazil
3. Department of Production Engineering, São Paulo State University (UNESP), São Paulo, Brazil
4. University of Hohenheim, Stuttgart, Germany
5. Department of Production Engineering, University of São Paulo, Avenida Trabalhador São Carlense, São Carlos, Brazil