First Author:   Orlando Gomes Lisbon Accounting and Business School (ISCAL/IPL) & Business Research Unit (UNIDE/ISCTE-IUL) omgomes@iscal.ipl.pt   ISCAL Lisbon, 1069-035, Portugal   + 351 93 342 09 15(Phone) + 351 93 342 09 15(Fax)