1. Dept. Accounting and Finance, Federal University of Santa Catarina, Florianópolis, Brazil
2. Dept. Scienze Economiche e Aziendali ”Marco Fanno”, University of Padua, Padua, Italy
3. Dept. Business Administration and Marketing, University Jaume I, Castellò de la Plana, Spain
4. Dept. Politics and Industry, University of Brasília, Brasília, Brazil