TOLEDO CONCHA, Emerson. Editorial. Contabilidad y Negocios, [S. l.], v. 18, n. 36, p. 9–13, 2023. Disponível em: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/28037. Acesso em: 28 dic. 2025.