Institution: | 1. Adam Smith Business School (South), Gilbert Scott Building, Room 682, University of Glasgow, University Avenue, Glasgow, G12 8QQ, Scotland, UK;2. Departamento de Ciências Contábeis e Atuarias, Universidade de Brasília, Prédio da FACE, s. B1-02, Campus Universitário Darcy Ribeiro, Asa Norte, 70910-900, Brasilia, DF, Brazil |