- Tytuł:
- The Theoretical Aspects of Measuring the Costs of Corporate Bankruptcy
- Autorzy:
- Boratyńska, Katarzyna
- Powiązania:
- https://bibliotekanauki.pl/articles/517315.pdf
- Data publikacji:
- 2014
- Wydawca:
- Instytut Badań Gospodarczych
- Tematy:
-
corporate bankruptcy
direct and indirect costs of corporate bankruptcy - Opis:
- This article presents the issue of costs of enterprise bankruptcy. The purpose of this paper was to overview bibliography concerning the costs of corporate bankruptcy. According to literature, the author has pointed out that costs of bankruptcy can be divided into different groups, e.g. indirect and direct. The paper indicates the following corporate bankruptcy costs allocation criteria: time span, type of proceedings and the accounting perspective at the microeconomic level of analysis. The author has paid attention to models evaluation of costs of corporate bankruptcy. It is worth emphasizing that measurement of indirect costs of enterprises bankruptcy is a very complex issue.
- Źródło:
-
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2014, 9, 3; 43-57
1689-765X
2353-3293 - Pojawia się w:
- Equilibrium. Quarterly Journal of Economics and Economic Policy
- Dostawca treści:
- Biblioteka Nauki
Artykuł