Gisele Cristina dos Santos
School of Economics, Business Administration and Accounting, Faculty of RibeirÃ£o Preto, University of Sao Paulo, Brazil.
Carlos Alberto Grespan Bonacim
Department of Accounting, Faculty of RibeirÃ£o Preto School of Economics, University of Sao Paulo, Brazil.
Luiz Eduardo Gaio
Department of Business Administration, Faculty of Business Administration, Universidade de Campinas, Brazil.
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