@incollection{,
	
					
					
					76EB5F9C36EF0C9216DBDBB4BF02FEB3
				,
	author={{Deresse MershaLakew} and {Jimma University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}171915
}

@book{b0,
	
	
		,
	title={{Measuring and ranking value drivers. Tinbergen Institute discussion paper}}
		,
	author={{
			MMAkalu
		}}
		
		
			,
	year={2002a}
		
	

}

@incollection{b1,
	
	
		,
	title={{The theory -practice gap in capital budgeting from the United Kingdom}}
		,
	author={{
			GCArnold
		} and {
			PDHatzopoulos
		}}
		
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			27
			5
			
			,
	year={2000}
		
	

}

@book{b2,
	
	
		,
	title={{Corporate finance practice in Kuwait: A survey to confront theory with practice}}
		,
	author={{
			MAlmutairi
		} and {
			GTian
		} and {
			ATan
		}}
		
		
		
		
			,
	year={2008}
		
	

}

@incollection{b3,
	
	
		,
	title={{The design of the investment post audit process in large organizations: Evidence from a Survey}}
		,
	author={{
			GAzzone
		} and {
			PMaccarrone
		}}
		
	
	
		,
	journal={{European Journal of Innovation Management}}
		
			4
			2
			
			,
	year={2001}
		
	

}

@book{b4,
	
	
		,
	title={{Projects: Planning, analysis, selection, financing, implementation and review}}
		,
	author={{
			PChandara
		}}
		
			,
	year={2009}
			,
	address={New Delhi, Tata McGraw Hill Education}
		
	
	,
	note={7th ed}

}

@incollection{b5,
	
	
		,
	title={{Capital budgeting practices in Nepali manufacturing companies}}
		,
	author={{
			JDangol
		} and {
			ASthapit
		} and {
			RRajbhandari
		}}
		
		
	
	
		,
	journal={{PVC Nepal Journal of management}}
		
			4
			1
			
			,
	year={2010}
		
	

}

@book{b6,
	
	
		,
	title={{Capital budgeting: Financial appraisal of investment projects}}
		,
	author={{
			DDayananda
		} and {
			RIrons
		} and {
			SHarrison
		} and {
			JHerbohn
		} and {
			PRowland
		}}
		
		
		
		
		
			,
	year={2002}
			,
	publisher={Cambridge university press}
			,
	address={UK}
		
	

}

@incollection{b7,
	
	
		,
	title={{Capital budgeting practices in the Jordanian Industrial corporations}}
		,
	author={{
			BKhamees
		} and {
			NAl-Fayoumi
		} and {
			AAl-Thuneibat
		}}
		
		
	
	
		,
	journal={{International Journal of Commerce and Management}}
		
			20
			
			,
	year={2010}
		
	

}

@book{b8,
	
	
		,
	title={{Financial leverage: A study of selected firms in Ethiopia}}
		,
	author={{
			SKKidane
		}}
		
			,
	year={2010}
			,
	address={India}
		
		
			Andhra University
		
	
	,
	note={PhD Thesis}

}

@book{b9,
	
	
		,
	title={{United Nation Industrial Development Organization (UNIDO). (1991), Manual for the preparation of Industrial Feasibility Studies}}
		
			,
	address={Austria, UNIDO publication}
		
	

}