2027-8306
2027-8306
S2027-83062023000100069
10.19053/20278306.v13.n1.2023.16066
Colombia
Colombia
00
06
2023
00
06
2023
13
1
69
86
[
2019
46
262-83
]
[
2022
32
86
86
59-74
]
[
2001
]
[
2011
44
9-37
]
[
2008
46
4
4
485-511
]
[
2013
]
[
2020
173
737-57
]
[
2022
32
86
86
119-34
]
[
2015
]
[
2021
5
315-31
]
[
2020
20
5
5
1065-77
]
[
Deloitte
2020
]
[
2017
43
5
5
925-33
]
[
2020
]
[
2020
281
3
3
673-86
]
[
2021
54
21-54
]
[
2018
7
1
1
141-55
]
[
2010
25
25-83
]
[
2010
52
6
6
801-26
]
[
2021
4
1
1
63-83
]
[
2018
a
]
[
2018
b
]
[
2016
]
[
2018
9
1
1
33-46
]
[
2018
]
[
2020
40
2
2
199-224
]
[
2000
37
4
4
449-62
]
[
2017
146
1
1
39-58
]
[
1993
57
3
3
53-70
]
[
2021
13-25
]
[
2022
32
86
86
75-87
]
[
2005
]
[
2020
7
2
2
195-204
]
[
2016
69
2
2
24-41
]
[
1990
54
1
1
1-18
]
[
2008
24-9
]
[
2020
41
42
42
199-206
]
[
2015
44
28-37
]
[
2019
105
49-60.
]
[
2022
32
86
86
151-66
]
[
2019
24
51-76
]
[
2018
43
137-59
]
[
2018
1
1-13
]
[
2020
23
11
11
1707-23
]
[
2020
29
1
1
1-21
]
[
2020
63
101425
]
[
2020
108
105980
]
[
2018
1
]
[
2019
45
49-72
]
[
2019
19
1
1
56-76
]
[
1990
54
4
4
20-35
]
[
2020
44
101015
]
[
2019
1
]
[
2020
24
2
2
76-94
]
[
2020
]
[
2018
15
255-81
]
[
2021
4
1
1
103-27
]
[
2019
30
6
6
177-92
]
[
1999
5
3
3
107-26
]
[
2012
28
47
47
103-13
]
[
2013
65
2
2
219-40
]
[
2021
25
25
25
26-43
]
[
2020
]
[
2018
9
1
1
313-25
]
[
2021
]
[
2010
4-11
]
[
2019
23
2
2
109-22
]
[
2021
19
35
35
326-40
]
[
2020
46
23
23
81-91
]
[
2010
135
11
11
507-11
]
[
2019
101
461-8
]
[
2020
37
3
3
559-77
]
[
2019
]
[
2018
52
1
1
115-37
]
[
2022
32
86
86
43-58
]