First Author:   Pedro Godinho Faculty of Economics of the University of Coimbra and GEMF pgodinho@fe.uc.pt   Av. Dias da Silva, 165 Coimbra, 3004-512, Portugal   +351 239790571(Phone) +351 239790571(Fax) http://www.uc.pt/feuc/pedrogodinho Second Author: Joana Dias Faculty of Economics of the University of Coimbra and INESC Coimbra joana@fe.uc.pt   Coimbra, 3004-512, Portugal   +351 239790571(Phone)   http://www.uc.pt/feuc/joanamatosdias