Explanation of net income levels based on results before taxes. Case study. Gestionar: revista de empresa y gobierno, [S. l.], v. 1, n. 2, p. 65–79, 2021. DOI: 10.35622/j.rg.2021.02.005. Disponível em: https://revistas.inudi.edu.pe/index.php/rg/article/view/297. Acesso em: 22 jun. 2026.