TOLEDO CONCHA, Emerson. Editorial. Contabilidad y Negocios, [S. l.], v. 17, n. 34, p. 9–12, 2022. Disponível em: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26134. Acesso em: 27 dic. 2025.