Christina DargenidouMarta de Vicente LamaBeatriz Garcia Osma2026-03-222026-03-22202410.2139/ssrn.4954505https://doi.org/10.2139/ssrn.4954505https://andeanlibrary.org/handle/123456789/84365enConsolidation (business)BusinessConsolidation in National Accounts: Implications for Municipal Enterprisespreprint