0123-5923
0123-5923
S0123-59232023000200248
10.18046/j.estger.2023.167.5725
Brazil
Brazil
Brazil
Portugal
00
06
2023
00
06
2023
39
167
248
259
[
2022
14
5
5
2517
]
[
1991
50
2
2
179-211
]
[
2006
12
1
1
11-32
]
[
2016
22
6
6
835-59
]
[
2022
28
2
2
100184
]
[
2016
53
342-9
]
[
2014
19
2
2
37-52
]
[
2017
6
3
3
1-9
]
[
2018
16
4
4
732-47
]
[
2005
34
2
2
9-25
]
[
2001
5
SPE
SPE
163-82
]
[
2009
3
81-6
]
[
2015
10
2
2
1-5
]
[
2017
33
142
142
13-23
]
[
2004
12
14
14
1-16
]
[
2011
9
20-38
]
[
Elsevie
2015
]
[
2011
26
4
4
431-40
]
[
2005
6
1
1
18
]
[
2017
22
79
79
506-24
]
[
2014
99
2
2
549-79
]
[
2009
1
2
2
118-33
]
[
2006
57
2
2
251-63
]
[
2015
184-91
]
[
2010
25
5
5
524-39
]
[
2018
33
2
2
289-314
]
[
2009
33
3
3
593-617
]
[
2015
11
4
4
907-33
]
[
2012
11
11
]
[
1926
21
341-3
]
[
2013
31
8
8
841-65
]
[
2019
35
151
151
219-29
]
[
1996
]
[
2020
9
1
1
159-88
]
[
2019
12
4
4
718-40
]
[
2010
25
5
5
510-23
]
[
2021
41
41
117-36
]
[
2002
31
2
2
369-79
]
[
2014
3
1
1
3-32
]
[
2014
38
2
2
291-332
]
[
2011
20
4
4
222-37
]
[
1973
24
4
4
265-9
]
[
1992
28
1
1
1-3
]
[
2009
33
3
3
669-94
]
[
2009
55
55
]
[
2009
60
8
8
1635-51
]
[
2014
285-320
]
[
2017
111
2
2
1053-70
]
[
2008
13
6
6
538-59
]
[
2005
62
1
1
133-43
]
[
2018
24
2
2
359-81
]
[
2008
15
4
4
752-74
]