0186-1042
0186-1042
S0186-10422022000400229
10.22201/fca.24488410e.2022.4813
México
Mexico
Spain
00
12
2022
00
12
2022
67
4
229
254
[
2009
57
1
1
53-77
]
[
2021
70
101277
]
[
1994
62
2
2
67-89
]
[
2021
1
1-36
]
[
2021
34
8
8
3976-4043
]
[
2018
147
October 2017
October 2017
218-29
]
[
1953
]
[
2019
26
3
3
576-87
]
[
2022
27
1
1
111-24
]
[
2009
18
2
2
76-86
]
[
1997
LII
1
1
57-82
]
[
1983
49
604-8
]
[
1979
37-45
]
[
2015
127
1
1
12-3
]
[
1995
20
1
1
92-117
]
[
2020
73
3
3
768-93
]
[
2008
87
S1
S1
185-97
]
[
2021
27
1
1
12-9
]
[
2020
]
[
2016
171
405-16
]
[
2019
1
44-59
]
[
1960
23-9
]
[
1968
11
2
2
237-8
]
[
2011
35
8
8
2137-47
]
[
2017
43
10
10
1093-116
]
[
1995
20
1
1
65-91
]
[
2022
]
[
2011
104
3
3
389-402
]
[
2019
11
3
3
1-16
]
[
1992
33
1
1
3-56
]
[
1960
2
4
4
54-61
]
[
1984
]
[
1994
4
4
4
409-21
]
[
2007
173-8
]
[
2013
118
3
3
529-41
]
[
2019
64
4
4
1-25
]
[
2021
77
4
4
104-27
]
[
2021
17
1
1
]
[
2022
337
197-208
]
[
2014
52
3
3
541-54
]
[
2021
]
[
2009
93
15-36
]
[
2019
1-18
]
[
2020
]
[
2016
25
1
1
40-53
]
[
2022
14
1
1
479
]
[
1963
]
[
1997
22
4
4
853-86
]
[
2010
103
75-100
]
[
2022
44
102073
]
[
2012
]
[
1987
55
3
3
703-8
]
[
2021
6
2
2
98-116
]
[
2002
45
1
1
6-28
]
[
2021
28
1
1
127-37
]
[
2016
8
10
10
1078
]
[
Refinitiv
2019
]
[
Refinitiv
2019
]
[
Refinitiv
2021
]
[
1997
22
4
4
887-910
]
[
2004
18
2
2
122-42
]
[
2007
34
1-2
1-2
331-48
]
[
2017
140
4
4
787-805
]
[
1963
9
2
2
277-93
]
[
1964
XIX
3
3
425-42
]
[
2004
]
[
2021
13
3
3
1392
]
[
2000
56
3
3
30-9
]
[
1972
40
2
2
261
]
[
Thomson-Reuters
2019
]
[
2020
12
16
16
6387
]
[
ACCID contabilidad y dirección
2007
]
[
1867
]
[
1985
10
4
4
758-69
]
[
2019
28
2
2
286-300
]
[
2022
44
102108
]