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Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

Author

Listed:
  • Bauer Kinga

    (Cracow University of Economics, Department of Accounting, 27 Rakowicka St., 31-510Cracow, Poland)

  • Hospodka Jan

    (PhD student, University of Economics in Prague, Department of Financial Accounting and Auditing, nam. W. Churchilla 1938/4, 130 67 Praha 3 – Žižkov)

Abstract

Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings.

Suggested Citation

  • Bauer Kinga & Hospodka Jan, 2020. "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 2-29, December.
    • Handle: RePEc:vrs:jmbace:v:28:y:2020:i:4:p:2-29:n:1
    DOI: 10.7206/cemj.2658-0845.32
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    References listed on IDEAS

    as
    1. Piotr Staszkiewicz & Sylwia Morawska, 2019. "The efficiency of bankruptcy law: evidence of creditor protection in Poland," European Journal of Law and Economics, Springer, vol. 48(3), pages 365-383, December.
    2. Honohan,Patrick & Laeven,Luc (ed.), 2005. "Systemic Financial Crises," Cambridge Books, Cambridge University Press, number 9780521851855, September.
    3. Carnegie, Garry D. & O’Connell, Brendan T., 2014. "A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 446-468.
    4. Zorn, Michelle L. & Norman, Patricia M. & Butler, Frank C. & Bhussar, Manjot S., 2017. "Cure or curse: Does downsizing increase the likelihood of bankruptcy?," Journal of Business Research, Elsevier, vol. 76(C), pages 24-33.
    5. Jan Hospodka, 2019. "Reorganization in the Czech Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 351-360, Springer.
    6. Jinn‐Yang Uang & David B. Citron & Sudi Sudarsanam & Richard J. Taffler, 2006. "Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation," European Financial Management, European Financial Management Association, vol. 12(5), pages 789-816, November.
    7. Boratyńska, Katarzyna & Grzegorzewska, Emilia, 2018. "Bankruptcy prediction in the agribusiness sector: Lessons from quantitative and qualitative approaches," Journal of Business Research, Elsevier, vol. 89(C), pages 175-181.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Michał Baran & Kinga Bauer, 2021. "The Role of Information in Assessing the Risk of Conducting Bankruptcy Proceedings," Risks, MDPI, vol. 9(4), pages 1-18, April.

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    More about this item

    Keywords

    accounting information; bankruptcy; insolvency by liquidation; going concern assumption; costs of bankruptcy;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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