0123-1472
0123-1472
S0123-14722017000100125
10.11144/javeriana.cc18-45.ccsr
Brasil
Brasil
00
06
2017
00
06
2017
18
45
125
151
[
2004
17
5
5
731-57
]
[
2008
21
3
3
365-70
]
[
2004
29
5-6
5-6
447-71
]
[
2000
55
6
6
2791-815
]
[
2013
11
2
2
181-213
]
[
2008
41
1
1
106-17
]
[
2009
22
8
8
1284-307
]
[
2010
50
1
1
31-51
]
[
2011
1 ed.
]
[
2011
13
2
2
1-46
]
[
2008
21
3
3
371-4
]
[
2008
21
3
3
337-61
]
[
BM&FBovespa
2011
1
]
[
BM&FBovespa
2016
]
[
2011
35
3
3
187-204
]
[
2009
3
3
3
81-95
]
[
2004
22
6
6
704-13
]
[
2008
83
4
4
685-701
]
[
Brazil
2000
]
[
2009
17
6
6
571-80
]
[
2011
37
6
6
1558-85
]
[
2012
7
2
2
24-40
]
[
2015
17
55
55
987-1006
]
[
2011
7
2
2
295-309
]
[
2015
4
2015
2015
1-30
]
[
2017
6
69-103
]
[
2012
6
3
3
157-70
]
[
2013
14
34
34
91-131
]
[
2008
3
2-3
2-3
95-287
]
[
2002
15
3
3
282-311
]
[
1996
9
2
2
50-67
]
[
1995
20
1
1
65-91
]
[
2003
22
4
4
325-45
]
[
2004
15
3
3
364-9
]
[
2012
15
1
1
1-11
]
[
2001
7
3
3
257-84
]
[
2012
13
32
32
121-58
]
[
1995
8
2
2
47-77
]
[
2008
32
1
1
1-15
]
[
1996
9
1
1
77-108
]
[
2011
37
4
4
362-79
]
[
2009
34
3
3
433-9
]
[
2001
20
3
3
217-40
]
[
KPMG
2013
1|
]
[
2009
3
7
7
43-59
]
[
2010
46
3
3
80-94
]
[
2013
57
15
15
134-41
]
[
2012
14
32
32
141-56
]
[
2010
1
1st ed.
]
[
2005
14
1
1
57-69
]
[
2006
15
4
4
323-38
]
[
2008
11
1-2
1-2
260-78
]
[
1998
23
3
3
265-82
]
[
2011
39
1
1
136-57
]
[
2005
4
1
1
1-19
]
[
2013
18
18
61-73
]
[
2001
33
2
2
167-80
]
[
2013
6
247-62
]
[
2014
15
37
37
153-85
]
[
2009
88
2
2
351-66
]
[
2008
78
1
1
47-64
]
[
1996
15
10
10
1095-106
]
[
2012
47
2
2
217-30
]
[
2012
105
2
2
175-86
]
[
2000
27
2
2
175-92
]
[
2015
127
3
3
565-77
]
[
1985
10
3
3
540-57
]
[
2000
13
5
5
667-81
]
[
2007
39
3
3
197-210
]
[
2016
19
2
2
254-73
]
[
2006
80
2
2
385-417
]
[
2006
69
4
4
331-54
]
[
1997
18
4
4
303-19
]
[
1982
7
1
1
53-63
]
[
1991
16
4
4
691-718
]
[
2012
20
5
5
432-50
]
[
2010
69
4
4
848-56
]