1. School of Business Sciences, Polytechnic Institute of Viana do Castelo, 4930-600 Valença, Portugal
2. Centre for Organizational and Social Studies of Polytechnic of Porto (CEOS.PP), ISCAP, 4465-004 Porto, Portugal
3. School of Economics and Management, Campus de Gualtar, University of Minho, 4710-057 Braga, Portugal
4. Research Centre in Accounting and Taxation, 4750-821 Barcelos, Portugal