1. DEGEIT, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of Cávado and Ave, Portugal
2. ISCA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of Cávado and Ave, Portugal
3. DEGEIT and LASI/IEETA, University of Aveiro, Portugal