The managerial role based in financial reports under the IFRS - Pymes Case. Revista "Boletín el Conuco", [S. l.], v. 2, n. 2, p. 6–13, 2020. Disponível em: https://ojsunillanos.dev5.metabiblioteca.com.co/index.php/conuco/article/view/256. Acesso em: 7 mar. 2026.