Cabiço Muibo, A. V., G. Martínez Prats, and C. Ángeles Guzmán. “Globalization and Its Effects on the Harmonization of Financial Information for Small and Medium Enterprises”. Journal of the University of Zulia , Vol. 13, no. 38, Sept. 2022, pp. 340-67, doi:10.46925//rdluz.38.22.