G. J. Rodríguez Albor, N. J. Sanabria Landazábal, A. C. Reyes Romero, A. C. Ochoa Mendoza, and L. Altamar Lara, “Business absorption capacity analysis: a literature review”, Semest. Econ., vol. 20, no. 43, pp. 139–160, Dec. 2015, doi: 10.22395/seec.v20n43a6.