First Author:   Paulo Matos CAEN Graduate School of Economics, Brazil paulomatos@caen.ufc.br   Av. da Universidade, 2762, Benfica Fortaleza, 60020-181, Brazil   +55 85 33667751(Phone) +55 85 33667751(Fax) Second Author: Cristiano Da Silva CAEN Graduate School of Economics, Brazil cristiano.dacostadasilva@hotmail.com   Benfica, Benfica Fortaleza, 60020-181, Brazil   +55 85 33667751(Phone)   Third Author: Antonio Costa CAEN Graduate School of Economics, Brazil antoniocostabr@gmail.com   Av. da Universidade, 2762, Benfica Fortaleza, 60020-181, Brazil   +55 85 33667751(Phone)