Ceballos-Santamaria, G., J.-J. Villanueva-Alvaro, and J. Mondejar-Jimenez. “Micro-SME Characterization From Financial Statements”. International Business & Economics Research Journal (IBER), vol. 11, no. 13, Dec. 2012, pp. 1507-12, doi:10.19030/iber.v11i13.7454.