Resume
This work is cataloged in the Scientific Portal. Officially published in Universal Journal of Accounting and Finance (2021). Referenced as: "Moreira Monteiro, Albertina Paula; Machado Vale, Joana Andreia; Morais Cepêda, Catarina Libório; Leite, Eduardo Manuel de Almeida".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.13189/ujaf.2021.090302