Andrade-Valbuena, N.A., Moscoso Duran, F. and Salcedo-Perez, C. 2017. Liquidity, profitability, tax rate and bankruptcy risk in Colombian SMEs. Estudios de Administración. 24, 1 (Jun. 2017), 16–32. DOI:https://doi.org/10.5354/0719-0816.2017.56724.