Resume
This work is cataloged in the Scientific Portal. Officially published in Revista Contabilidade e Financas (2016). Referenced as: "Neves, M.E.D.; Gonçalves, L.M.A.D.; Ribeiro, M.J.S.; Feiteira, P.J.S.; Viseu, C.M.P.".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.1590/1808-057x201602280