Federal University of Ceara, Federal University of Ceara, Federal University of Ceara, Federal University of Ceara, Federal University of Ceara, affiliation not provided to SSRN, affiliation not provided to SSRN, Federal University of Ceara, Federal University of Ceara, Federal University of Ceara, Federal University of Rio Grande do Sul (UFRGS/PPGA), Universidade do Estado do Rio Grande do Norte (UERN) and Federal University of Ceara