@incollection{,
	
					
					
					3E01C753E36A59212EA4BFAC31B511B0
				,
	author={{Edmundo R.Lizarzaburu} and {Dr. AlfredoMendiola} and {UNIVERSIDAD ESAN}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}133514
}

@incollection{b0,
	
	
		,
	title={{Financial ratios, discriminant analysis and the prediction of corporate bankruptcy}}
		,
	author={{
			EIAltman
		}}
	
	
		,
	journal={{The Journal of Finance}}
		
			23
			4
			
			,
	year={1968}
		
	

}

@incollection{b1,
	
	
		,
	title={{Effects of the New Basel Capital Accord on Bank Capital Requirements for SMEs}}
		,
	author={{
			EIAltman
		} and {
			GSabato
		}}
		
	
	
		,
	journal={{Journal of Financial Services Research}}
		
			28
			1
			3
			,
	year={2005}
		
	

}

@book{b2,
	
	
		,
	title={{When does information}}
		,
	author={{
			CSArmstrong
		} and {
			JECore
		} and {
			DJTaylor
		} and {
			REVerrecchia
		}}
		
		
		
		
			,
	year={2011}
		
	

}

@book{b3,
	
	
		,
	title={{Peruvian taxes regulator}}
		
	

}

@incollection{b4,
	
	
		,
	title={{Financial statement analysis and the prediction of financial distress}}
		,
	author={{
			WHBeaver
		} and {
			MCorreia
		} and {
			MFMcnichols
		}}
		
		
	
	
		,
	journal={{Foundations and Trends in Accounting}}
		
			5
			2
			
			,
	year={2010}
		
	

}

@incollection{b5,
	
	
		,
	title={{Small Business Credit Scoring and Credit Availability}}
		,
	author={{
			ANBerger
		} and {
			SWFrame
		}}
		
	
	
		,
	journal={{Working Paper Series}}
		
			10
			,
	year={2005}
		
	

}

@incollection{b6,
	
	
		,
	title={{A More Complete Conceptual Framework About SME Finance}}
		,
	author={{
			ANBerger
		} and {
			GFUdell
		}}
		
	
	
		,
	booktitle={{World Bank Conference on SME: Overcoming Growth Constraints}}
				
			,
	year={2004}
		
	

}

@incollection{b7,
	
	
		,
	title={{Accounting quality and debt contracting}}
		,
	author={{
			STBharath
		} and {
			JSunder
		} and {
			SVSunder
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			83
			1
			
			,
	year={2008}
		
	

}

@incollection{b8,
	
	
		,
	title={{Corporate yield spreads and bond liquidity}}
		,
	author={{
			LChen
		} and {
			DALesmond
		} and {
			JWei
		}}
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			62
			1
			
			,
	year={2007}
		
	

}

@book{b9,
	
	
		,
	title={{Creditrisk+: A credit risk management framework. Credit Suisse Financial Products}}
		,
	author={{
			CreditSuisse
		}}
		
			,
	year={1997}
		
	

}

@incollection{b10,
	
	
		,
	title={{A comparative analysis of current credit risk models}}
		,
	author={{
			MCrouhy
		} and {
			DGalai
		} and {
			RMark
		}}
		
		
	
	
		,
	journal={{Journal of Banking & Finance}}
		
			24
			
			,
	year={2000}
		
	

}

@incollection{b11,
	
	
		,
	title={{A Corporate Governance Manual}}
		,
	author={{
			AswathDamodaran
		} and {
			RiskManagement
		}}
		
		
	
	
		,
	booktitle={{Available at SSRN}}
				
			,
	year={September 23. 2010}
		
	

}

@book{b12,
	
	
		,
	author={{
			AswathDamodaran
		}}
		
		,
	title={{Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications}}
				
			,
	year={July 2007}
		
	
	,
	note={Available at SSRN}

}

@book{b13,
	
	
		,
	title={{Statement of Financial Accounting Concepts No. 8. Conceptual framework for financial reporting}}
		,
	author={{
			Fasb
		}}
		
			,
	year={2010}
		
	

}

@incollection{b14,
	
	
		,
	title={{Company Valuation Methods: The Most Common Errors in Valuations}}
		,
	author={{
			PabloFernandez
		}}
		
	
	
		,
	booktitle={{Available at SSRN}}
				
			,
	year={February 28. 2007}
		
	

}

@incollection{b15,
	
	
		,
	title={{WACC: Definition, Misconceptions and Errors}}
		,
	author={{
			PabloFernandez
		}}
		
	
	
		,
	booktitle={{Available at SSRN}}
				
			,
	year={September 22. 2011}
		
	

}

@incollection{b16,
	
	
		,
	title={{Cash Value Added Do Not Measure Shareholder Value Creation}}
		,
	author={{
			PabloFernandez
		}}
		
	
	
		,
	booktitle={{Available at SSRN}}
				
			,
	year={May 22. 2001}
		
	

}

@incollection{b17,
	
	
		,
	title={{Evaluating credit risk models}}
		,
	author={{
			JALopez
		} and {
			MRSaidenberg
		}}
		
	
	
		,
	journal={{Journal of Banking and Finance}}
		
			24
			
			,
	year={2000}
		
	

}