PL EN


2014 | 9 | 3 | 43-57
Article title

The Theoretical Aspects of Measuring the Costs of Corporate Bankruptcy

Content
Title variants
Languages of publication
EN
Abstracts
EN
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.
Year
Volume
9
Issue
3
Pages
43-57
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-ad8d13ee-5c9f-4ac7-a653-0fbfc717087f
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