Silva, Jonas Ismael da, Clea Beatriz Macagnan, Tiago Wickstrom Alves, and Francisco Zanini. 2013. “Human Capital and the Economical-Financial Development of Brazilian Companies of the Electric Industry”. Advances in Scientific and Applied Accounting 6 (1):31-48. https://asaa.anpcont.org.br/asaa/article/view/127.