International Insolvency Review最新文献_第3页

A principled examination of US bankruptcy law and the accounting for value in conversions between chapters 7 and 13 对美国破产法和第 7 章与第 13 章之间转换的价值核算进行原则性审查

IF 0.5 3区社会学

International Insolvency Review Pub Date : 2024-02-06 DOI: 10.1002/iir.1526

Gavin Ritter

引用次数: 0

Corporate insolvency law: A comparative textbook (2nd edition). By Reinhard Bork, Cambridge: Intersentia. 2023. pp. xxx + 248. €95. ISBN: 978-1-83970-402-4 公司破产法：比较教科书（第 2 版）。ReinhardBork 著，剑桥：pp.pp.ISBN: 978-1-83970-402-4

IF 0.5 3区社会学

International Insolvency Review Pub Date : 2024-02-06 DOI: 10.1002/iir.1533

Eugenio Vaccari

引用次数: 0

Predicting repeat consumer bankruptcy: A survival analysis of business-related repeat filings in Australia 2007–2021 预测消费者重复破产：2007-2021 年澳大利亚与企业有关的重复申请存活分析

IF 0.5 3区社会学

International Insolvency Review Pub Date : 2024-02-05 DOI: 10.1002/iir.1527

Catherine Robinson, David Smith, Mark Wicht, Amanda Rice, Gavin McCosker, Ignatius McBride

{"title":"Predicting repeat consumer bankruptcy: A survival analysis of business-related repeat filings in Australia 2007–2021","authors":"Catherine Robinson, David Smith, Mark Wicht, Amanda Rice, Gavin McCosker, Ignatius McBride","doi":"10.1002/iir.1527","DOIUrl":"10.1002/iir.1527","url":null,"abstract":"Ongoing legislative responses to the impacts of the pandemic have prompted many countries to evaluate whether their bankruptcy systems remain fit for purpose. Moreover, the current climate highlights the importance of data-driven policy, which the literature identifies as a deficiency of bankruptcy regimes. In Australia, the 2015 reform proposals to reduce the default discharge period from 3 years to 1 year are currently being revised amidst stakeholder concern about potential abuse and repeat bankrupts. Although an extensive body of literature exists on ‘repeat filers’ in the USA, there has been no equivalent study in Australia. Using our data of 153,526 bankruptcies between 2007 and 2021, we conducted a novel application of survival analysis to predict the probability of a repeat bankruptcy comparing business and non-business groups. The results show that this probability peaked in both male and females with non-business-related administrations irrespective of client's age, employment and relationship status. These findings are important as they identify the prospects that certain bankrupt groups have higher rates of repeat bankruptcy, which can inform strategies to improve their survival rate. A significance of our study is the development of a high-quality longitudinal dataset that facilitates the extension of the data models and allows easy updates about targeted questions involving bankruptcy-related policy shifts and impacts on sub-populations. This methodological approach will enable regulators and insolvency experts to address concerns of repeat bankruptcy to guide policy, evaluate reform and extend the evidence base in other jurisdictions.","PeriodicalId":53971,"journal":{"name":"International Insolvency Review","volume":"33 2","pages":"159-181"},"PeriodicalIF":0.5,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/iir.1527","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Re Simplicity & Vogue Retailing (HK) Co Ltd [2023] HKCFI 1443 (HCCW 457/2022, 30 May 2023) (coram Linda Chan J) [case comment] 关于 Simplicity & Vogue Retailing (HK) Co Ltd [2023] HKCFI 1443 (HCCW 457/2022, 30 May 2023) (coram Linda Chan J) [案件评论]

IF 0.5 3区社会学

International Insolvency Review Pub Date : 2024-02-01 DOI: 10.1002/iir.1530

Kenneth Zealot Tsui

引用次数: 0

The harmonisation of transaction avoidance in the EU (1st edition). By Oriana Casasola, Cheltenham: Edward Elgar. 2023. pp. 230. £90. ISBN: 978-1-80392-837-1, Hardback 欧盟交易规避的协调》（第 1 版）。OrianaCasasola 著，切尔滕纳姆：Edward Elgar.2023. pp.£90.ISBN：978-1-80392-837-1，精装本

IF 0.5 3区社会学

International Insolvency Review Pub Date : 2024-02-01 DOI: 10.1002/iir.1532

Rebecca Parry

引用次数: 0

Debt restructurings, debt grifting and the limits of contractualism 债务重组、债务转移和契约主义的局限性

IF 0.6 3区社会学

International Insolvency Review Pub Date : 2023-12-14 DOI: 10.1002/iir.1523

Gerard McCormack

{"title":"Debt restructurings, debt grifting and the limits of contractualism","authors":"Gerard McCormack","doi":"10.1002/iir.1523","DOIUrl":"https://doi.org/10.1002/iir.1523","url":null,"abstract":"This article critically examines corporate restructuring plans and schemes in the United Kingdom and United States and third-party releases in the context of such corporate restructurings. So far, the practice has been more extensively examined in the United States rather than the United Kingdom and the practice has been castigated as ‘debt grifting’, that is, third parties getting the benefit of a bankruptcy discharge without going through the formal bankruptcy process. This article acknowledges some of these criticisms. It also suggests that, if third-party releases become more widespread in the United Kingdom, this is likely to militate against the success of the United Kingdom as an international corporate restructuring venue. This is particularly the case if the underlying debt is disputed or gives rise to social or political controversy. The article is divided into five parts. After the first introductory part, the second part will examine how debts are restructured in the large corporate context in the United Kingdom and how third-party releases are important for this endeavour. The third part will examine the equivalent position in the United States. The fourth part explores how the restructuring solutions currently on the table push up against the limits of contractually derived solutions. The final part concludes.","PeriodicalId":53971,"journal":{"name":"International Insolvency Review","volume":"32 3","pages":"474-496"},"PeriodicalIF":0.6,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138634345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Small and state-funded: An empirical study of liquidations in Scotland 小型和国家资助:苏格兰清算的实证研究

IF 0.6 3区社会学

International Insolvency Review Pub Date : 2023-12-01 DOI: 10.1002/iir.1519

Jonathan Hardman, Alisdair MacPherson

{"title":"Small and state-funded: An empirical study of liquidations in Scotland","authors":"Jonathan Hardman, Alisdair MacPherson","doi":"10.1002/iir.1519","DOIUrl":"10.1002/iir.1519","url":null,"abstract":"There is significant scope for empirical research in the field of corporate insolvency law. This paper seeks to make a valuable contribution to this field of research. It features analysis of data regarding all insolvent liquidations in Scotland that had their end point within a period of a year, specifically 1 October 2019-30 September 2020 (even if the liquidations commenced prior to that period). A dataset was compiled using information from final accounts documentation for liquidations available from the UK's companies register. Following the introduction, the paper provides background and context for corporate insolvency in Scotland, with particular reference to liquidation and the rules relating to creditors. The section also includes comparisons with the law of England and Wales. The paper then moves on to discuss the empirical methodology adopted and how the relevant data was obtained. This is followed by results and analysis focused on: the asset values of companies in the study, the lifespan of those companies, the timespan of their liquidations, the levels of liquidation expenses, the recoveries of creditors (including secured, preferential and ordinary unsecured creditors), and the role of HMRC in liquidations, as a petitioner and in terms of paying liquidation expenses. The paper contains a number of significant findings regarding each of these matters. It supports the case for a streamlined liquidation procedure for smaller companies and for the introduction of an official receiver in Scotland (while also justifying the existence of the official receiver in England and Wales). Lastly, after the identification of some limitations regarding the analysed data, the paper highlights potential lines of further research building upon this study, including expanding the time periods examined, comparing the data for Scotland with data for other jurisdictions, most obviously England and Wales, and the consideration of corresponding data for other insolvency procedures.","PeriodicalId":53971,"journal":{"name":"International Insolvency Review","volume":"32 3","pages":"420-446"},"PeriodicalIF":0.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/iir.1519","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138518596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Is insolvency stigmatised? 破产会被污名化吗?

IF 0.6 3区社会学

International Insolvency Review Pub Date : 2023-11-29 DOI: 10.1002/iir.1518

Emilie Ghio, Donald Thomson

引用次数: 0

An empirical snapshot of English corporate insolvencies 英国企业破产的经验快照

IF 0.6 3区社会学

International Insolvency Review Pub Date : 2023-11-29 DOI: 10.1002/iir.1522

Asad Khan

引用次数: 0

Group concerns and communication and cooperation between practitioners under the European Insolvency Regulation (Part I) 欧洲破产规例下的团体关注事项及从业员之间的沟通与合作(第一部分)

IF 0.6 3区社会学

International Insolvency Review Pub Date : 2023-11-27 DOI: 10.1002/iir.1520

Sid Pepels

{"title":"Group concerns and communication and cooperation between practitioners under the European Insolvency Regulation (Part I)","authors":"Sid Pepels","doi":"10.1002/iir.1520","DOIUrl":"10.1002/iir.1520","url":null,"abstract":"In this article, the author examines with a specific focus on the Insolvency Practitioner to what extent the Recast European Insolvency Regulation's provisions on communication, cooperation and coordination between the main actors in group companies' insolvency proceedings allow for efficient restructurings of those group companies. In doing so, the author will, at points, compare the provisions in Chapter V of the Recast European Insolvency Regulation to—and draw inspiration from—the German provisions on groups of companies that were adopted into the German Insolvency Act (Insolvenzordnung) and the United Nations Commission on International Trade Law's Model Law on Enterprise Group Insolvency. The author also aims to outline, among other things, the various forms of (cross-border) communication, cooperation and coordination that the Recast European Insolvency Regulation obligates insolvency practitioners of groups of companies to engage in, how they should implement those forms of ‘CoCo’ and what would happen if they fail to comply with those obligations. This article is Part I of a diptych on this topic, Part II of which will be published in a subsequent issue of this journal.","PeriodicalId":53971,"journal":{"name":"International Insolvency Review","volume":"32 3","pages":"497-537"},"PeriodicalIF":0.6,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/iir.1520","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138518592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0