Resume
This work is cataloged in the Scientific Portal. Officially published in International Workshop on Accounting and Taxation (IWAT2024) (2024). Referenced as: "António Manuel da Cunha; Luís Neto; José Fernando Silva Neto. Corresponding author: António Manuel da Cunha".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.58869/02