0123-5923
0123-5923
S0123-59232017000100024
10.1016/j.estger.2016.10.007
Brazil
Brazil
Brazil
Brazil
00
03
2017
00
03
2017
33
142
24
38
[
2012
]
[
2013
121
2
2
233-54
]
[
2004
29
5
5
447-71
]
[
2013
20
1
1
55-64
]
[
2012
28
2
2
279-92
]
[
2009
]
[
BM&FBovespa
2014
]
[
2007
]
[
2010
20
3
3
404-17
]
[
2012
39
5-6
5-6
567-605
]
[
2013
9
2
2
259-80
]
[
2009
3
3
3
81-95
]
[
2008
12
2
2
136-51
]
[
1998
11
2
2
163-90
]
[
2013
32
5
5
410-31
]
[
2013
24
1
1
112-30
]
[
2004
49
2
2
143-65
]
[
2006
]
[
2012
9
3
3
291-305
]
[
2007
15
1
1
75-85
]
[
1997
10
4
4
562-83
]
[
2015
]
[
2009
]
[
2005
]
[
2004
28
27-41
]
[
2012
21
4
4
236-47
]
[
2004
10
]
[
GRI
2013
]
[
2002
2
]
[
1996
9
1
1
77-108
]
[
1991
4
3
3
51-61
]
[
2012
19
1
1
32-46
]
[
2013
14
55-75
]
[
2013
51
7
7
1462-87
]
[
2011
19
2
2
99-107
]
[
2014
64
426-36
]
[
2006
19
4
4
540-63
]
[
2013
22
3
3
159-72
]
[
2013
114
1
1
29-43
]
[
2007
2
]
[
2013
114
2
2
341-53
]
[
2005
18
4
4
492-517
]
[
2012
52
3
3
903-39
]
[
2009
3
2
2
72-95
]
[
1998
23
3
3
265-82
]
[
2002
]
[
2012
6
1
1
20-37
]
[
2016
15
1
1
21
]
[
2002
27
8
8
763-73
]
[
2013
32
4
4
213-36
]
[
2009
4
2
2
24-37
]
[
2013
96
1
1
148-60
]
[
2014
3
6
6
249-66
]
[
2012
31
6
6
610-40
]
[
2013
5
2
2
229-324
]
[
2012
19
4
4
240-52
]
[
2012
1
2
2
53-64
]
[
2013
47
298-305
]
[
2014
84
1
1
51-8
]
[
2013
22
4
4
339-69
]
[
2013
12
1
1
53-73
]
[
2000
13
1
1
10-26
]
[
2016
49
53-60
]
[
2010
18
12
12
1142-8
]
[
2012
109
3
3
309-21
]