Cunha, Paulo Roberto da, and Leandro Politelo. “Determinants of the Level of Corporate Governance in Brazilian Public Firms of Consumption Cyclic Industry of BM&FBOVESPA”. Advances in Scientific and Applied Accounting, vol. 6, no. 2, Dec. 2013, pp. 211-35, https://asaa.emnuvens.com.br/asaa/article/view/116.