G. E. Arias, F. Gonzalez-Mora, and M. F. Páez Martínez, “Valuation of goodwill as an intangible asset in microenterprises of the Cesar department: a strategic management approach”, Mundo Fesc, vol. 15, no. 33, pp. 151–163, Sept. 2025, doi: 10.61799/2216-0388.2024.