TOLEDO CONCHA, Emerson. Editorial. Contabilidad y Negocios, [S. l.], v. 20, n. 40, p. 7–10, 2025. Disponível em: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/32491. Acesso em: 5 dic. 2025.