Corporate Insolvency Proceedings: A Case of Visegrad Four

Crhová, Zuzana; Fišerová, Zuzana; Paseková, Marie

doi:10.11118/actaun201664010235

Cited by 4 publications

(5 citation statements)

References 10 publications

(4 reference statements)

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“…Even in the case of insolvency law, it is a common approach that however offers a number of opportunities to commit crime. The situation is similar in other Visegrad countries as well (Crhová, Fišerová, Paseková, 2016).…”

Section: Resultssupporting

confidence: 75%

Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts

Smolík

Kajanová

2018

Studia Commercialia Bratislavensia

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The article presents the theoretical foundations of the criminal act of scheming to defraud in an insolvency proceeding. A criminal act according to the § 226 Act No. 40/2009 Coll. (Criminal Code) is often a part of organized crime. Crime is made easier by the difficult proceedings of solving the debtor’s bankruptcy in the Czech Republic. The article includes a case interpretation in which the judge committed a crime. She caused severe harm to several participants of the insolvency proceeding and secured that the debtor’s shareholder benefited.

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Section: Resultssupporting

confidence: 75%

Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts

Smolík

Kajanová

2018

Studia Commercialia Bratislavensia

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“…Similar to the present study, a study conducted by Crhova et al (2016) revealed that the state of bankruptcy is declared when it is impossible to meet the obligations towards the creditors. This results in filtration of all of the property and bank accounts to pay as much as possible of these commitments (Crhova et al, 2016). It imposes burden on society resulting in negative effects on the national economy.…”

Section: Discussionsupporting

confidence: 77%

Addressing financial bankruptcy from the Islamic perspective

Ata

2019

Banks and Bank Systems

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The national as well as global economy is significantly affected as a result of financial bankruptcy. Therefore, identifying the rates of bankruptcy would be helpful to inspect the reasons for its failure. The present study aims to investigate different ways for the successful treatment of financial bankruptcy based on Islamic teachings, appropriate methods and techniques in handling bankruptcy.The study gathered views of CFOs operating in Al-Hassan Industrial Estate and the views of Islamic banks’ staff working in investment sections through a questionnaire. Analytical statistical procedures were applied to test the hypotheses. The results emphasized the importance of administration, Zakat funds, creditors, and suppliers in addressing financial bankruptcy. The management of Zakat in addressing the financial bankruptcy occupied the highest importance, i.e. 88%. However, lowest relative importance (46%) was achieved by commitment of funds debtors to collect Zakat and distribution in the treatment of financial bankruptcy. The time and opportunity granted by the creditors to individuals and enterprises during bankruptcy hold much importance. The study has recommended establishment of a system derived from Sharia to overcome the financial difficulties.

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“…(4) Creditor satisfaction. Creditor satisfaction is measured using a negative balance sheet ratio with reference to existing study [56].…”

Section: Moderating Variablesmentioning

confidence: 99%

Study on the Influence Mechanism of Environmental Management System Certification on Enterprise Green Innovation

Lei

Guo

et al. 2022

IJERPH

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Improving the green technology innovation capability of enterprises is an important way for industrial enterprises to improve product quality and production efficiency and reduce industrial pollution and energy consumption. Based on the Porter hypothesis, this paper took the data of listed companies of the heavy polluting industry in Chinese A-shares from 2011–2018 as a study sample, and a difference-in-differences (DID) model was constructed to explore the impact of environmental management system certification (EMSC) on enterprises’ green innovation. This paper also studied the differential impact between the EMSC and enterprises’ green innovation from the perspective of enterprise heterogeneity. It was found that the EMSC has a significant promotion effect on the enterprises’ green innovation; this promotion changes with the size and ownership of the enterprise and the lifecycle of the enterprise. Meanwhile, customer, shareholder, and creditor satisfaction all play a positive moderating role in the process of EMSC affecting green innovation, while the moderating role of supplier satisfaction is not significant. The findings of this paper have important implications for the understanding of the role of EMSC in promoting green innovation in enterprises.

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Corporate Insolvency Proceedings: A Case of Visegrad Four

Cited by 4 publications

References 10 publications

Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts

Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts

Addressing financial bankruptcy from the Islamic perspective

Study on the Influence Mechanism of Environmental Management System Certification on Enterprise Green Innovation

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