0186-1042
0186-1042
S0186-10422023000200113
10.22201/fca.24488410e.2023.2643
Colombia
Colombia
Colombia
00
06
2023
00
06
2023
68
2
[
2017
28
1
1
61-78
]
[
2012
10
2
2
190-214
]
[
2017
28
1
1
28-47
]
[
2009
7
105-16
]
[
2010
85
1
1
31-61
]
[
2006
36
^s1
^s1
1
]
[
2015
53
5
5
915-63
]
[
2006
27
1
1
1-30
]
[
2009
724-36
]
[
2008
46
3
3
467-98
]
[
2017
41
3
3
147-60
]
[
2010
]
[
2006
30
11
11
2945-66
]
[
2011
]
[
2015
60
3
3
556-77
]
[
2011
41
3
3
269-85
]
[
2007
16
2
2
148-78
]
[
2017
41
3
3
172-84
]
[
2015
16
40
40
41-71
]
[
2010
21
3
3
220-78
]
[
2015
14
2
2
45-81
]
[
1999
8
1
1
1-22
]
[
2015
24
1
1
31-61
]
[
1986
61
4
4
601-32
]
[
2008
27
6
6
462-73
]
[
2011
7
1
1
1-17
]
[
2013
14
1
1
54-73
]
[
2008
]
[
2016
21
3
3
898-1004
]
[
2013
]
[
2011
51
3
3
240-58
]
[
2010
21
2
2
85-119
]
[
1990
17
1
1
1-29
]
[
2015
20
4
4
1407-56
]
[
2006
]
[
2017
9
1
1
141-54
]
[
2014
Ciudad de Panamá
]
[
2018
26
3
3
333-56
]
[
2006
5
2
2
1-20
]
[
2012
30
1
1
388-423
]
[
2007
12
4
4
623-57
]
[
International Financial Reporting Standards
2017
]
[
International Financial Reporting Standards
2018
]
[
2008
]
[
2017
16
3
3
205-35
]
[
2014
238-55
]
[
2017
37
3
3
457-512
]
[
2011
16
4
4
779-811
]
[
2012
11
1
1
45-76
]
[
2018
49
3
3
249-71
]
[
2010
]
[
2009
49
2
2
341-61
]
[
2010
19
3
3
193-204
]
[
2013
7
3
3
214-30
]
[
2011
235
235
29-55
]
[
2001
]
[
2010
20
97
97
49-85
]
[
2015
31
1
1
165-78
]
[
2018
16
28
28
85-104
]
[
2011
]
[
2009
22
1
1
16-27
]
[
2017
30
30
155-68
]
[
2013
14
35
35
395-414
]
[
2014
20
3
3
368-88
]
[
2011
49
5
5
1307-57
]
[
2009
]
[
2007
42
2
2
123-42
]