0123-5923
0123-5923
S0123-59232020000100027
10.18046/j.estger.2020.154.3470
Ecuador
Spain
Spain
00
03
2020
00
03
2020
36
154
27
42
[
1991
]
[
2005
170
1
1
191-6
]
[
2016
186
47
47
9-30
]
[
2014
78
6
6
120-42
]
[
2003
79
3
3
161-70
]
[
2017
39
23-34
]
[
2017
12
1
1
1-38
]
[
2015
117
6
6
1720-36
]
[
2017
9
5
5
753
]
[
2002
11
2
2
]
[
2010
9
2
2
268-83
]
[
2016
]
[
2017
25
4
4
396-420
]
[
2010
63
3
3
255-62
]
[
2010
3
3
3
100-10
]
[
2014
125
4
4
617-35
]
[
1979
]
[
2015
11
4
4
853-67
]
[
2011
3
261-91
]
[
2017
21
2
2
1-19
]
[
2013
15
Special Issue 7
Special Issue 7
583-602
]
[
Corporación Favorita
2017
]
[
2017
141
3
3
435-49
]
[
2001
38
2
2
269-77
]
[
2008
61
12
12
1203-18
]
[
1981
18
1
1
39-50
]
[
2017
26
6
6
650-66
]
[
2016
30
2
2
165-85
]
[
2016
54
4
4
981-1003
]
[
2017
28
4
4
724-62
]
[
2013
23
2
2
111-36
]
[
2016
25
7
7
642-50
]
[
2017
a
24
6
6
546-61
]
[
2017
b
24
2
2
193-208
]
[
2017
25
1
1
39-56
]
[
2015
11
1
1
160-3
]
[
2016
44
5
5
560-82
]
[
2012
3027
3027
35-52
]
[
2011
33
1
1
111-29
]
[
2011
19
2
2
139-52
]
[
2016
]
[
2013
22
3
3
202-16
]
[
2018
14
1
1
2-24
]
[
2017
1
2
2
14-24
]
[
2014
125
1
1
75-86
]
[
2019
154
2
2
441-59
]
[
2011
39
4
4
256-71
]
[
1993
57
1
1
1-22
]
[
2016
32
117-30
]
[
2016
6
6
253-62
]
[
2014
21
6
6
1021-2027
]
[
2017
12
1
1
34-52
]
[
2014
21
4
4
630-42
]
[
2017
17
2
2
109-34
]
[
2019
ahead-of-print
ahead-of-print
]
[
2019
26
6
6
658-74
]
[
2016
37
432-8
]
[
1994
]
[
1999
63
4
4
33-44
]
[
ONU
2015
]
[
2011
87
53-66
]
[
Revista Líderes
2016
]
[
2016
7
2
2
275-87
]
[
2011
18
9
9
709-19
]
[
2010
13
43
43
65-91
]
[
2015
9
17
17
42-56
]
[
Servicio de Rentas Internas
2016
]
[
2017
9
1
1
546-54
]
[
2010
128-32
]
[
2017
144
3
3
661-76
]
[
2018
46
1
1
90-107
]
[
2001
77
2
2
203-20
]
[
2014
31
2
2
155-80
]
[
2014
32
837-49
]
[
2014
67
3
3
260-7
]
[
2018
174
150-69
]
[
2001
52
1
1
1-14
]
[
2000
28
2
2
195-211
]
[
1988
52
2-22
]
[
2013
15
5
5
1259-69
]