First Author:   Pierre O. De souza Management School, Federal University of Rio Grande do Sul, Porto Alegre, Brazil pierresouza_@hotmail.com   Doutor Plínio Barreto Street,, 173, 23A – Bela Vista São Paulo, 01313020, Brazil   +5511 982011275(Phone) +5511 982011275(Fax) Second Author: Tiago P. Filomena Management School, Federal University of Rio Grande do Sul, Porto Alegre, Brazil tiago.filomena@ufrgs.br   office 309 - Centro Histórico, office 309 - Centro Histórico Porto Alegre, 90010-460, Brazil   +5551 33083694(Phone)   Third Author: João F. Caldeira Department of Economics, Federal University of Rio Grande do Sul, Porto Alegre, Brazil joao.caldeira@ufrgs.br   João Pessoa Avenue, 52,, office 33B – Centro Porto Alegre, 90040-000, Brasil   +5551 33083502(Phone)   Fourth Author: Denis Borenstein Management School, Federal University of Rio Grande do Sul, Porto Alegre, Brazil denis.borenstein@ufrgs.br   Washington Luís Street, 855, Centro Histórico, 855, Centro Histórico Porto Alegre, 90010-460, Brazil   +5551 33084053(Phone)   Five Author: Marcelo B. Righi Management School, Federal University of Rio Grande do Sul, Porto Alegre, Brazil marcelo.righi@ufrgs.br   Washington Luís Street, 855, Centro Histórico Porto Alegre, 90010-460, Brasil       http://