1. Management School (PPGA/EA), Federal University of Rio Grande do Sul (UFRGS), Rua Washington Luis 855/409, 90010-460 Porto Alegre, RS, Brazil
2. University of São Paulo, FEA-USP, Av. dos Bandeirantes, 3900, 14040-900, Ribeirão Preto, SP, Brazil
3. Department of Agricultural Economics, Ghent University, Coupure links 653, 9000 Gent, Belgium
4. Faculty of Accounting, Management and Economics (FACE), Pontifical Catholic University of Rio Grande do Sul (PUCRS), Av. Ipiranga 6681 Building 50, 1102, 90019-600 Porto Alegre, RS, Brazil