Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, Federal University of Juiz de Fora, affiliation not provided to SSRN, Federal University of Santa Maria (UFSM) and affiliation not provided to SSRN