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Autoren: 
López Gutiérrez, C.
Torre Olmo, B.
Sanfilippo Azofra, Sergio
Datum: 
2008
Quellenangabe: 
[Journal:] Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 14 [Year:] 2008 [Issue:] 2 [Pages:] 169-184
Zusammenfassung: 
The changes in bankruptcy laws of the most developed countries in the last years, and the differences that remains between them until now, show the absence of a theoretic procedure that allows researchers and practitioners to have an optimal bankruptcy procedure as a benchmark in their studies. In this paper we analyze the scheme of the main procedures in force and we try to summarize the main theoretic proposals which have not been used in the recent reforms but could show a new perspective on the topic of resolution of financial distress. In this way, we try to answer the question of if there is an optimal procedure useful around the world or if we can take into account the differences in the institutional environment.
Schlagwörter: 
bankruptcy law
institutional environment
reorganization procedures
options
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
https://creativecommons.org/licenses/by-nc-nd/3.0/
Dokumentart: 
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