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Csődeljárás vagy csődön kívüli egyezség?
[Bankruptcy proceedings or out-of-court settlement?]

Author

Listed:
  • Katits, Etelka

Abstract

A vállalati válság kifejlett szakaszában két lehetőséget kell mérlegelni. A hitelezőkkel történő egyezség a törvényes úton szabályozott csődeljárás keretében történjen, illetve a törvényileg nem szabályozott ún. csődön kívüli egyezség formájában jöjjön létre? A csődszabályozás mint a piacgazdaság jogrendezésének nélkülözhetetlen eleme adja az alapot e két lehetőség mérlegeléséhez. A tanulmány a szabályozás formális szempontjai helyett a gazdasági-pénzügyi összefüggések mérlegelésére helyezi a hangsúlyt. Az 1991. évi csődtörvény módosításának életbe lépése óta a csődeljárások száma csökken. Vajon a hitelezők a csődön kívüli egyezséget vagy a felszámolást választják, vagy pedig az üzleti szervezetek életképesebbekké váltak?

Suggested Citation

  • Katits, Etelka, 1997. "Csődeljárás vagy csődön kívüli egyezség? [Bankruptcy proceedings or out-of-court settlement?]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1090-1106.
    • Handle: RePEc:ksa:szemle:1030
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    References listed on IDEAS

    as
    1. Haugen, Robert A & Senbet, Lemma W, 1978. "The Insignificance of Bankruptcy Costs to the Theory of Optimal Capital Structure," Journal of Finance, American Finance Association, vol. 33(2), pages 383-393, May.
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    3. Warner, Jerold B, 1977. "Bankruptcy Costs: Some Evidence," Journal of Finance, American Finance Association, vol. 32(2), pages 337-347, May.
    4. Kraus, Alan & Litzenberger, Robert H, 1973. "A State-Preference Model of Optimal Financial Leverage," Journal of Finance, American Finance Association, vol. 28(4), pages 911-922, September.
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