Resume
This work is cataloged in the Scientific Portal. Officially published in Revista de Contabilidade e Controladoria (2022). Referenced as: "Cepêda, Catarina; Paula Monteiro, Albertina; Silva, Rui; Ferreira da Silva, Amélia. Corresponding author: Ferreira da Silva, Amélia".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.5380/rcc.v14i2.83206