Lucero Benítez, Á.M. and Trujillo Prada, M.A. (2018) “Disclosure of the XBRL language by public and control entities in Colombia”, Perspectivas, 3(9), pp. 46–51. Available at: https://revistas.uniminuto.edu/index.php/Pers/article/view/1708 (Accessed: 30 October 2026).