1. Department of Accounting, University Institute of Lisbon (ISCTE-IUL), Lisbon, Portugal
2. Department of Accounting, University Institute of Lisbon (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisbon, Portugal
3. Department of Human Resources and Organizational Behavior, University Institute of Lisbon (ISCTE-IUL), Lisbon, Portugal