Rojo-Ramírez, A., Palomino Rubio, C., García Pérez de Lema, D., González Benítez, J., Mayorga Sanchez, J. and Alba Suárez, M. (2019) “The discount rate in the business valuation process: an empirical study in Colombia”, Small Business International Review, 3(1), pp. 19-35. doi: 10.26784/sbir.v3i1.145.