affiliation not provided to SSRN, State University of Maringá, State University of Maringá, State University of Maringá, State University of Maringá, State University of Maringá, State University of Maringá, State University of Maringá, State University of Maringá, Universidade Estadual de Maringá, State University of Maringá, State University of Maringá and State University of Maringá