Received on 11/15/2014; Reviewed on 02/02/2015;Accepted on 07/31/2015; Divulgued on 09/05/2016.
*Author for correspondence:
†. PhD candidate in Accounting and Finance
Link: University of Birmingham - UK
Address: Apt 41, 29 longleat avenue. B15 2DF. Birmingham.
West-midlands. U.K.
E-mail: andrearoldo2@hotmail.com
afm410@student.bham.ac.uk
W Post-Doctor in Accounting
Link: Federal University of Ceará – UFC.
Address: Avenida Beira Mar, 1100/600 – Praia de Iracema –
Fortaleza-CE, Brazil. Cep 60.165-121.
E-mail: accoelho47@gmail.com