Reina Gutiérrez, W., Moscoso Escobar, J. and Montoya González, C. 2020. Adjustment by size effect on the cost of equity: Pending practice in capital budget in Colombia. Cuadernos de Administración. 36, 67 (May 2020), 126–142. DOI:https://doi.org/10.25100/cdea.v36i67.7896.