Description

• Title:
  The Theoretical Aspects of Measuring the Costs of Corporate Bankruptcy
• Creator:
  Boratyńska, Katarzyna
• Description:
  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.
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2014 Equilibrium
• Date:
  2014.11.03
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Equilibrium; Bd. 9 Nr. 3 (2014); 43-57;
  Equilibrium. Equilibrium. Quarterly Journal of Economics and Economic Policy; Vol. 9 No. 3 (2014); 43-57;
  Equilibrium; Tom 9 Nr 3 (2014); 43-57
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika
• Relation: https://apcz.umk.pl/EQUIL/article/view/EQUIL.2014.017/4479
• Subject:
  corporate bankruptcy;
  direct and indirect costs of corporate bankruptcy
• Identifier: https://apcz.umk.pl/EQUIL/article/view/EQUIL.2014.017
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text