Laverde Sarmiento, Miguel Ángel, Juan Carlos Lezama Palomino, and Jorge Fernando García Carrillo. “Proposal for the Valuation of SMEs in Colombia. A Case Study in the Commercial and Industrial Sector”. Revista Activos 16, no. 31 (September 21, 2019): 19–54. Accessed September 14, 2026. https://revistas.usantotomas.edu.co/index.php/activos/article/view/5315.