Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/56221
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dc.contributor.authorMruk, Ewelinaen_US
dc.contributor.authorAguiar Díaz, Inmaculadaen_US
dc.contributor.authorRuiz Mallorquí, María Victoriaen_US
dc.date.accessioned2019-07-25T10:40:48Z-
dc.date.available2019-07-25T10:40:48Z-
dc.date.issued2019en_US
dc.identifier.issn0929-1261en_US
dc.identifier.urihttp://hdl.handle.net/10553/56221-
dc.description.abstractIn the framework of law and finance literature, this study focuses on analysing the impact of judicial efficiency in firms’ decision on the use of court proceedings in the resolution of financial distress. The question as to whether the use of formal bankruptcy procedures can be related to efficiency in the implementation of legislation by the courts has been posed. The scarce empirical evidence has focused on the analysis of the impact of judicial efficiency at the international level, which implies assumption that the degree of efficiency is similar within each country. However, studies from Brazil and Spain have revealed the existence of differences among districts within the same country and its impact on different economic and financial aspects. Consequently, the work focuses on a single country allowing to isolate the effect of the content of the legislation from the efficiency of the application of these legal rules by the courts. The sample consists of 4160 unlisted firms in Spain experiencing financial difficulties, among which are companies that have and have not opted to use the formal bankruptcy proceedings. The results indicate that firms located in Spain’s autonomous communities that exhibit a higher efficiency of their judicial systems are more likely to use court proceedings to resolve financial distress.en_US
dc.languageengen_US
dc.relation.ispartofEuropean Journal of Law and Economicsen_US
dc.sourceEuropean Journal of Law and Economics [ISSN 0929-1261], v. 47 (3), p. 435-470en_US
dc.subject560503 Derecho mercantilen_US
dc.subject530301 Contabilidad financieraen_US
dc.subject.otherBankruptcy resolutionen_US
dc.subject.otherJudicial efficiencyen_US
dc.subject.otherFormal proceedingsen_US
dc.subject.otherSpainen_US
dc.titleUse of formal insolvency procedure and judicial efficiency in Spainen_US
dc.typeinfo:eu-repo/semantics/Articleen_US
dc.typeArticleen_US
dc.identifier.doi10.1007/s10657-019-09621-wen_US
dc.identifier.scopus85068108399-
dc.identifier.isi000474421000006-
dc.contributor.orcid#NODATA#-
dc.contributor.orcid#NODATA#-
dc.contributor.orcid#NODATA#-
dc.contributor.authorscopusid57209579812-
dc.contributor.authorscopusid12763745200-
dc.contributor.authorscopusid26323800500-
dc.description.lastpage470en_US
dc.identifier.issue3-
dc.description.firstpage435en_US
dc.relation.volume47en_US
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
dc.contributor.daisngid31270074-
dc.contributor.daisngid31138579-
dc.contributor.daisngid7826701-
dc.description.notasClasificación Jel: G33, K22en_US
dc.utils.revisionen_US
dc.contributor.wosstandardWOS:Mruk, E-
dc.contributor.wosstandardWOS:Aguiar-Diaz, I-
dc.contributor.wosstandardWOS:Ruiz-Mallorqui, MV-
dc.date.coverdateJunio 2019en_US
dc.identifier.ulpgcen_US
dc.description.sjr0,458
dc.description.jcr679,0
dc.description.sjrqQ1
dc.description.jcrqQ3
dc.description.ssciSSCI
item.grantfulltextopen-
item.fulltextCon texto completo-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.orcid0000-0002-2809-2520-
crisitem.author.orcid0000-0002-9179-9342-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.fullNameAguiar Díaz, Inmaculada-
crisitem.author.fullNameRuiz Mallorquí, María Victoria-
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