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Journal articles on the topic 'Reorganization liabilities'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Denis, Diane K., and Kimberly J. Rodgers. "Chapter 11: Duration, Outcome, and Post-Reorganization Performance." Journal of Financial and Quantitative Analysis 42, no. 1 (2007): 101–18. http://dx.doi.org/10.1017/s0022109000002209.

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AbstractWe find that among firms that file Chapter 11 those that are smaller have better operating performance, and are in higher operating margin industries spend less time in Chapter 11. Firms are more likely to emerge as going concerns and to achieve positive post reorganization profitability if they significantly reduce assets and liabilities while in Chapter 11. Higher pre-bankruptcy industry-adjusted operating margins and improvements in margin are associated with post-reorganization profitability but do not impact the decision to reorganize. These results reveal characteristics and acti

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2

Agliardi, Elettra. "Reviewing Bank Regulatory Objectives Under Uncertail Information." STUDI ECONOMICI, no. 100 (October 2010): 19–39. http://dx.doi.org/10.3280/ste2010-100003.

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A bank liquidation policy problem is analysed within a Merton framework where an appropriate notion of capital adequacy is introduced. The value of the deposit insurance liabilities and bank equity are derived. The effects of capital requirements on risk-shifting and bank reorganization are discussed, with a comparison of different regulatory regimes (in keeping with the Basel I and II Accords) and their impact on banks' behaviour.

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3

Adamus, Rafał. "Problem odpowiedzialności członków zarządu spółki kapitałowej za zobowiązania z tytułu składek na ubezpieczenie społeczne powstałe w czasie trwania postępowania z możliwością zawarcia układu." Studia Iuridica Lublinensia 29, no. 1 (2020): 11. http://dx.doi.org/10.17951/sil.2020.29.1.11-26.

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<div><p>The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the

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4

Габов, Андрей, and Andrey Gabov. "Procedure for Exercising of Creditors’ Rights under Reorganization." Journal of Russian Law 4, no. 5 (2016): 0. http://dx.doi.org/10.12737/19090.

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Reorganization of a legal entity entails significant risks for different stakeholders. These risks lie in the fact that as a result of reorganization of a legal entity, the structure of its assets and liabilities may cease to exist, or can significantly change. First of all, these risks affect creditors’ interests. Because of such risks the law provides special rights to creditors during reorganization of a legal entity – the debtor in respect of the obligation. Article 60 of the Civil Code of the Russian Federation grants creditors the right to demand early performance of obligations, should

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5

Shepeliuk, Vira, and Marian Yunatskyi. "CIVIL AND TAX ASPECTS OF ALIENATION OF CORPORATE RIGHTS IN THE REORGANIZATION OF BUSINESS LEGAL ENTITIES." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 1 (March 30, 2023): 64–71. http://dx.doi.org/10.36690/2674-5216-2023-1-64.

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The article examines the peculiarities of the alienation of corporate rights in Ukraine during the reorganization of business legal entities. The purpose of the article is to determine the legal and economic essence of corporate legal relations during the reorganization of an entrepreneurial legal entity, as well as the influence of tax and civil legislation on the alienation of corporate rights. The methodological basis of the research is a system of complementary general scientific and special methods, which is a means of obtaining objective and reliable results. The following methods were u

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6

Crasnic, Loriana, Nikhil Kalyanpur, and Abraham Newman. "Networked liabilities: Transnational authority in a world of transnational business." European Journal of International Relations 23, no. 4 (2016): 906–29. http://dx.doi.org/10.1177/1354066116679245.

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The proliferation of production networks and cross-border contracting is frequently cited as empowering globally active corporations to skirt, and shape, national regulations. While scholars often focus on the political gains from these new forms of business organization, we shift the conversation to the potential political costs of global firm reorganization. The spread of corporate subsidiaries and global supply-chain networks leave firms vulnerable to a host of jurisdictional claims, and by targeting a domestically rooted affiliate, states can bring the global practices of the multinational

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7

GUDZENKO, Nataliya, Natalia KOVAL, and Tetiana KORPANIUK. "ACCOUNTING PROCEDURES FOR REORGANIZATION OF BANKING INSTITUTIONS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 122–35. http://dx.doi.org/10.37128/2411-4413-2019-1-10.

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The domestic banking sector should become one of the main driving forces of the structural reorganization of the industrial and agricultural sectors. To implement this objective, it is necessary to develop a powerful banking system based on stable banking institutions. In such conditions, the ability to manage the financial stability of banking institutions, identify signs of instability and bankruptcy in a timely manner, and, if possible, try to neutralize or eliminate them is of great significance. The necessity of implement measures aimed to stabilize the banking system in conditions of the

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8

Jiang, Zhaokang. "Customs Valuation and Transfer Pricing: Legal Rules, Practices - A China Case Study - and Proposals to Address the Significant Concern for Cost-Efficient Compliance and Trade Facilitation." Global Trade and Customs Journal 12, Issue 6 (2017): 247–55. http://dx.doi.org/10.54648/gtcj2017032.

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The intertwined relationship between Customs valuation and transfer pricing has caused significant concern of costs for international trade compliance and efficiency. There are sets of international and national rules for the two related matters of similar purpose, and the gap between the rules and administrations is obvious and room to improve significant. The China case study calls the public and private sectors to work together for a better business climate for compliance and efficiency in this regard. Especially, we propose that the public sector to improve: (1) Awareness and willingness o

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9

Gláserová, Jana. "Impacts of Newly Acquired Items Within Business Combinations on the Items of the Financial Statements." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 1 (2016): 265–74. http://dx.doi.org/10.11118/actaun201664010265.

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This paper is focused on the operations with the company (business combinations). These are those operations that are associated with the formation or dissolution of companies or reorganization of their ownership structure. They are often referred as equity transactions. In the concept of Czech accounting legislation, these are the purchase, sale, investment (deposit) of firms or their parts, and various forms of transformation of enterprises. There are analyzed the accounting practices of recording of these issues under the Czech accounting legislation and International Financial Reporting St

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10

Marchenko, O. V. "Specifics of legal entities’ dissolution in the context of legal support for the reform of economic activity in Ukraine." Analytical and Comparative Jurisprudence, no. 1 (March 1, 2025): 267–71. https://doi.org/10.24144/2788-6018.2025.01.43.

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The article focuses on scientific and recent governmental research on the state of Ukraine’s economy and expresses the opinion that organizational and economic measures alone are insufficient to fundamentally improve the current state of economic relations. Therefore, a legal reform in this area is timely. The author notes that an important step in this direction is the adoption of the Law of Ukraine «On Specific Features of Regulation of Entrepreneurial Activity of Certain Types of Legal Entities and Their Associations During the Transitional Period» (Draft Law No. 6013). The article analyzes

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11

Сушицька, Ю.О., та І.А. Світлишина. "БАНКРУТСТВО ФІЗИЧНОЇ ОСОБИ, З ВРАХУВАННЯМ ОСОБЛИВОСТЕЙ ЕТИКИ В СФЕРІ БАНКРУТСТВА". Наукові записки Львівського університету бізнесу та права. Серія економічна. Серія юридична, № 32 (30 березня 2022): 24–30. https://doi.org/10.5281/zenodo.6149773.

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Studies of existing regulations and theoretical provisions on the bankruptcy of an individual revealed that the very fact of bankruptcy of an individual is determined by three main conditions, namely the presence of arrears of 30 minimum wages, overdue payments of 50% of monthly liabilities, and lack of property that can be alienated to cover the debt. Unlike a legal entity's bankruptcy procedure, for an individual, only debt restructuring, which is the most attractive option, and reorganization of the debtor by developing a debt repayment program may be appropriate options. The liquidatio

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12

Kopylyuk, Oksana I., Oleksandra М. Muzychka, Myron D. Yankiv, Nazar Yu Kopylyuk, and Vasyl V. Lutsiv. "Early Warning Systems in Banks as the Instruments of Anti-Crisis Management." Business Inform 10, no. 549 (2023): 286–91. http://dx.doi.org/10.32983/2222-4459-2023-10-286-291.

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The aim of the article is to substantiate the functionality and ways to modernize early warning systems in banks as an instrument for anti-crisis management. It is proved that banking crises at the macro and micro levels are identified by: bank runs (banking panic), growth of interest rates on deposits and loans; provision of the State financial assistance to banks to avoid a systemic crisis; reorganization and restructuring in the banking system. It is proposed to consider early warning systems as an aggregate of methods and models that allow to identify potential and real signs of crisis phe

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13

Krasnova, Iryna V., Liudmyla O. Prymostka, Viktoria S. Stepanets, and Oksana V. Chepizhko. "Problems of Asset Valuation in the Process of Bank Liquidation." PROBLEMS OF ECONOMY 3, no. 57 (2023): 254–64. http://dx.doi.org/10.32983/2222-0712-2023-3-254-264.

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The aim of the article is to identify problematic issues of valuation of property (assets) of banks that are in the process of liquidation, and substantiate proposals for the desired solution, taking into account the need to protect the rights of bank creditors. Although the bankruptcy of banks causes significant economic and moral losses, the processes of removing insolvent banks from the market, their reorganization or liquidation are constantly taking place. Therefore, regulators and banks that have been declared insolvent face many questions, including the adequate valuation of banking ass

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14

Veress, J. "2023 Tax Changes." European Taxation 63, no. 11 (2023). http://dx.doi.org/10.59403/1n5hy8y.

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In this note, the author provides an overview of a number of tax changes published on 15 July 2023 regarding, inter alia, the new CO2 quota tax, windfall taxes (on financial institutions, airlines, pharmaceutical companies and securities trading), corporate taxation (loss carry-forwards, liabilities waived in the course of a reorganization or restructuring proceeding, the new development tax allowance, preferential transfers of assets and advertisement costs), VAT (withdrawal from a tax group, claims for input VAT on the acquisition of domestic immovable property by non-residents and the issua

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15

Germain, Gregory L. "Avoiding Phantom Income in Bankruptcy: A Proposal for Reform." Florida Tax Review 5, no. 3 (2022). http://dx.doi.org/10.5744/ftr.2001.1003.

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Chapter 11 of the Bankruptcy Code' was designed to give the debtor a breathing spell from creditors by granting the debtor time to formulate a reorganization plan without having to fend off creditor claims. Both the Senate and House Reports accompanying the Bankruptcy Code state that the purpose of the automatic stay is to provide the debtor with "a breathing spell from his creditors." Many courts have cited this language in describing the purpose of the automatic stay.During this breathing spell, a debtor continues to collect and accumulate money from pre-petition sales and services. Absent e

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