Survival of financially distressed SMEs and out-of-court versus in-court reorganization: explanatory internal factors

The Directive (EU) 2019/1023 of 20th June 2019 on preventive restructuring frameworks, have highlighted the need to evaluate, the possibilities of restructuring insolvent companies, but viable in the future. Based on the Theory of Resources, this research aims to identify those internal factors that...

Full description

Bibliographic Details
Main Authors: Montserrat Manzaneque, Elena Merino, Jesús Antonio Sánchez
Format: Article
Language:English
Published: Universidad de Murcia 2021-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/349891